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1 October 1, 2012 Senate President Raye Speaker of the House Nutting Members of the l25th Maine Legislature: Pursuant to 5 MRSA Section 13070-J, Maine Revenue Services is required to submit a report to the Legislature identifying the revenue foregone as the result of the Jobs and Investment Tax Credit (JITC), the Research Expense Tax Credit (R&D), the Seed Capital Investment Tax Credit, the Shipbuilding Facility Credit, the Credit for Pollution-Reducing Boilers, and public funds spent on the Business Equipment Tax Reimbursement Program (BETR). Attached are four reports that provide you with this information. The first attachment shows the number of individual and corporate Jobs and Investment, R&D, and Seed Capital credits for tax year 2010, as well as the value of those credits. Tax year 2010 is the last year for which we have full information on both corporate and individual filers. Statutes governing the release of confidential taxpayer information prevent us from reporting the names of the corporations or individuals that benefited from these tax credits. No taxpayer took advantage of the Credit for Pollution-Reducing Boilers for tax year 2010. The second attachment explains the Shipbuilding Facility credit. As required by statute, the report provides information on the level of employment, yearly investment and the cumulative amount of investment. Since the inception of the credit, the level of employment has been such that the annual cost to the state treasury has exceeded the base credit amount of $3 million per year. The third attachment is a list of BETR recipients. For purposes of this report, businesses that filed for reimbursement during the fiscal year ending June 30, 2012 are listed. BETR recipients filed between August 1, 2011 and December 31, 2011 for eligible property taxes paid during calendar year 2010. For that period the state reimbursed $52,740,550 to approximately 1,800 companies. Public Law 2009, Chapter 337 (LD 1468) amended the definition of “economic development incentive” in Section 13070-J to include not only the incentives listed above, but “federal and state statutorily defined programs that receive state funds, dedicated revenue funds and tax expenditures as defined by section 1666 whose purposes are to create, attract or retain business entities related to business development in the State.” The additional incentives identified in this new law can be found in the Maine State Tax Expenditure Report 2014 – 2015 prepared for the Joint Standing Committee on Taxation when it is released in January 2013. If you have any questions on this report please do not hesitate to contact me. Sincerely, Michael J. Allen STATE OF MAINE OFFICE OF TAX POLICY MAINE REVENUE SERVICES 24 STATE HOUSE STATION AUGUSTA, MAINE 04333-0024 ADMINISTRATIVE & FINANCIAL SERVICES H. SAWIN MILLETT, JR. COMMISSIONER PAUL R. LEPAGE GOVERNOR MAINE REVENUE SERVICES OFFICE OF TAX POLICY MICHAEL J. ALLEN ASSOCIATE COMMISSIONER

ADMINISTRATIVE & FINANCIAL SERVICES STATE OF MAINE … · may be carried forward for up to 5 years. Seed Capital ... depreciable property ... using the High Technology Tax Credit

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October 1, 2012

Senate President Raye Speaker of the House Nutting Members of the l25th Maine Legislature:

Pursuant to 5 MRSA Section 13070-J, Maine Revenue Services is required to submit a report to the Legislature identifying the revenue foregone as the result of the Jobs and Investment Tax Credit (JITC), the Research Expense Tax Credit (R&D), the Seed Capital Investment Tax Credit, the Shipbuilding Facility Credit, the Credit for Pollution-Reducing Boilers, and public funds spent on the Business Equipment Tax Reimbursement Program (BETR). Attached are four reports that provide you with this information.

The first attachment shows the number of individual and corporate Jobs and Investment, R&D, and Seed Capital credits for tax year 2010, as well as the value of those credits. Tax year 2010 is the last year for which we have full information on both corporate and individual filers. Statutes governing the release of confidential taxpayer information prevent us from reporting the names of the corporations or individuals that benefited from these tax credits. No taxpayer took advantage of the Credit for Pollution-Reducing Boilers for tax year 2010.

The second attachment explains the Shipbuilding Facility credit. As required by statute, the report provides information on the level of employment, yearly investment and the cumulative amount of investment. Since the inception of the credit, the level of employment has been such that the annual cost to the state treasury has exceeded the base credit amount of $3 million per year.

The third attachment is a list of BETR recipients. For purposes of this report, businesses that filed for reimbursement during the fiscal year ending June 30, 2012 are listed. BETR recipients filed between August 1, 2011 and December 31, 2011 for eligible property taxes paid during calendar year 2010. For that period the state reimbursed $52,740,550 to approximately 1,800 companies.

Public Law 2009, Chapter 337 (LD 1468) amended the definition of “economic development

incentive” in Section 13070-J to include not only the incentives listed above, but “federal and state statutorily defined programs that receive state funds, dedicated revenue funds and tax expenditures as defined by section 1666 whose purposes are to create, attract or retain business entities related to business development in the State.” The additional incentives identified in this new law can be found in the Maine State Tax Expenditure Report 2014 – 2015 prepared for the Joint Standing Committee on Taxation when it is released in January 2013.

If you have any questions on this report please do not hesitate to contact me.

Sincerely, Michael J. Allen

STATE OF MAINE OFFICE OF TAX POLICY

MAINE REVENUE SERVICES 24 STATE HOUSE STATION

AUGUSTA, MAINE 04333-0024

ADMINISTRATIVE & FINANCIAL SERVICES

H. SAWIN MILLETT, JR.

COMMISSIONER

PAUL R. LEPAGE GOVERNOR

MAINE REVENUE SERVICES OFFICE OF TAX POLICY

MICHAEL J. ALLEN ASSOCIATE COMMISSIONER

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Jobs and Investment Tax Credit The Jobs and Investment Tax Credit (JITC) provides a credit of 10% of the investment of at least $5,000,000 in personal property that creates at least 100 new jobs within 2 years of the investment. Retail facilities are excluded from taking the credit. The JITC used in any one year is limited to the lesser of $500,000 or the tax liability of the taxpayer. Any unused credit may be carried forward for up to 7 years for a maximum credit claimed of $3,500,000.

Research Expense Tax Credit The Research Expense Tax Credit (R&D) provides a credit equal to the sum of 5% of the excess of qualified research expenses over the average research expenses of the prior 3 years, and 7.5% of the basic research payments to educational institutions and certain research organizations. The credit is limited to 100% of the first $25,000 of tax liability and 75% of the tax liability over $25,000. Any unused credit may be carried forward for up to 5 years.

Seed Capital Investment Tax Credit The Finance Authority of Maine administers this program. The Authority issues a tax credit certificate to eligible investors. The amount of the credit is equal to 40% of the certified investment amount or 60% of the certified investment amount if the eligible Maine business is located in a high unemployment rate area. The timing for claiming the credit is 25% in the taxable year the investment is made and 25% per year must be taken in each of the next 3 taxable years. Public Law 2011, Chapter 454, which applies to investments made on or after January 1, 2012, increases the credit percentage to 60% regardless of the unemployment rate, creates a 50% refundable credit for private venture capital funds, and loosens ownership limitations for eligible investments.

Business Property Tax Reimbursement The BETR program provides for a reimbursement of property taxes paid on qualified tangible, personal, depreciable property held for business use, and first placed into service in Maine after April 1, 1995. Public utilities, cable television companies, or providers of radio paging, mobile communications, satellite direct TV, or television distributions services are ineligible for BETR reimbursement. In addition, office furniture, lamps and lighting fixtures, buildings, and land are excluded. Reimbursement of 100% of taxes paid is limited to 12 years. After 12 years, the reimbursement percentage declines until reaching 50% in year 18. The 50% reimbursement rate remains in effect for the remaining life of the property. Taxpayers using the High Technology Tax Credit on reimbursable property are not eligible for BETR on that property, and lose that year of BETR eligibility when either one of those credits are taken. Public Law 2009, Chapter 496 lowered BETR reimbursement to 90% of eligible taxes in FY10 and FY11. Property located in retail sales facilities exceeding 100,000 square feet and first placed into service after April 1, 2006 is ineligible for BETR. Property placed in service in Maine that is first subject to property tax on or after April 1, 2008, is eligible for the Business Equipment Tax Exemption (BETE) program. The BETE program exempts all eligible non-retail equipment from property tax. Retail property remains eligible for BETR reimbursement.

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Attachment #1 TAX CREDITS – 2010 TAX YEAR

Jobs and Investment Seed Capital Research Expense

Amount Number Amount Number Amount Number Corporate and Franchise Returns < $500,000 * < $5,000 * $603,035 24 Individual Returns $0 0 $1,663,732 230 $324,478 71

Total $489,986 1 $1,664,113 231 $927,513 95 Source: 2010 Maine Individual, Franchise, and Corporate Income Tax Returns

* denotes fewer than 10 returns

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Attachment #2 MAINE’S SHIPBUILDING FACILITY CREDIT THROUGH 2011

How the Program Works A credit against withholding taxes otherwise due is allowed for up to $3,500,000 each year for as many as 20 years if an employer: 1) Owns, operates or proposes to build a shipbuilding facility in Maine; 2) Proposes to make at least a $200,000,000 investment in a shipbuilding facility in Maine; 3) Employs at least 3,500 full-time Maine employees covered by health insurance and a retirement

plan; and 4) Does not qualify for the Maine Employment Tax Increment Financing program (36 MRSA §

6751) at the time of application for the shipbuilding facility credit.

The Commissioner of Economic and Community Development must certify the applicant as eligible.

The base amount of the yearly credit is $3,000,000, with a bonus of up to $500,000 for employee levels above the threshold amount of 5,000. Until January 1, 2003, no credit was allowed if the employment level dropped below 5,000. After that date, no credit is allowed if the employment level drops below 3,500, with a reduced credit available if employment level is between 3,500 and 5,000.

The cumulative credit amount may not exceed $60,000,000. No credit is allowed after the year in

which a qualified applicant has launched its 30th qualified ship. A qualified ship is one that is launched after 1998 and was constructed at the facility in which the qualified $200,000,000 investment is made. The credit ends December 31, 2018.

Shipbuilding Facility Credit – Summary of Activity, 1997 – 2011

1997 1998 1999 2000 2001 Level of Employment 7,547 7,672 7,688 7,346 6,901 Yearly Investment $4,068,973.65 $41,842,486.31 $77,338,660.54 $94,309,402.20 $25,630,123.60 Total Investment $4,068,973.65 $45,911,459.96 $123,250,120.50 $217,559,522.70 $243,189,646.30

2002 2003 2004 2005 2006 Level of Employment 6,562 6,645 6,557 5,828 5,546 Yearly Investment $3,504,876.65 $138,399.67 $956,483.36 $1,625,075.20 $2,586,224.78 Total Investment $246,694,522.95 $246,832,922.62 $247,789,405.98 $249,414,481.18 $252,000,705.96

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2007 2008 2009 2010 2011 Level of Employment 5,775 5,812 5,529 5,401 5,173 Yearly Investment $7,086,492.48 $41,380,031.00 $11,063,102.00 $6,249,698.00 $15,304,793.00 Total Investment $259,087,198.44 $300,467,229.00 $311,630,331.00 $317,780,029.00 $333,084,822.00

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Attachment #3 BUSINESS EQUIPMENT TAX REIMBURSEMENT, FY12

Business Equipment Tax Reimbursement - - FY12 for Property Taxes Paid in CY10 Business Name City/Town State Refund

VERSO PAPER LLC MEMPHIS TN 4,062,513

BATH IRON WORKS CORP. BATH ME 3,436,124

S D WARREN CO BOSTON MA 2,879,843

KATAHDIN PAPER COMPANY LLC EAST MILLINOCKET ME 2,416,347

NATIONAL SEMICONDUCTOR CORP SANTA CLARA CA 1,967,855

NESTLE WATERS NORTH AMERICA INC NORWALK CT 1,848,025

TWIN RIVERS PAPER COMPANY LLC MADAWASKA ME 1,503,628

TAMBRANDS INC CINCINNATI OH 1,332,517

MADISON PAPER INDUSTRIES MADISON ME 1,143,740

HANNAFORD BROS CO AND SUBSIDIARIES SALISBURY NC 1,092,151

LL BEAN INC. FREEPORT ME 960,238

MCCAIN FOODS USA, INC LISLE IL 897,169

WOODLAND PULP, LLC MONTREAL QC 823,521

LINCOLN PAPER AND TISSUE LLC LINCOLN ME 780,665

WAL MART STORES EAST LP BENTONVILLE AR 695,431

GENERAL ELECTRIC COMPANY SCHENECTADY NY 662,786

SHAWS SUPERMARKETS INC AND SUBSIDIA BOISE ID 651,491

RUMFORD PAPER COMPANY MIAMSIBURG OH 627,549

GREAT LAKES HYDRO AMERICA LLC MILLINOCKET ME 565,567

FAIRCHILD SEMICONDUCTOR CORP SOUTH PORTLAND ME 552,213

DRAGON PRODUCTS CO LLC S PORTLAND ME 498,961

TD BANK NA PORTLAND ME 455,508

IRVING FOREST PRODUCTS INC SAINT JOHN NB 425,183

THE DINGLEY PRESS INC LISBON ME 412,611

BARBER FOODS PORTLAND ME 397,206

BUCKSPORT ENERGY LLC BUCKSPORT ME 391,038

MID STATE MACHINE PRODUCTS INC MATAWAN NJ 371,648

UNITED TECHNOLOGIES CORP HARTFORD CT 359,061

UNUMPROVIDENT CORPORATION & SUBS ME CHATTANOOGA TN 330,238

ELMET TECHNOLOGIES INC LEWISTON ME 293,608

INTERSTATE BAKERIES CORPORATION KANSAS CITY MO 291,959

TRUE TEXTILES INC GUILFORD ME 266,583 IRVING OIL MARKETING INC PORTSMOUTH NH 242,828 HUBER ENGINEERED WOODS LLC EASTON ME 240,868 PARKER HANNIFIN CORP & SUB CLEVELAND OH 227,396 AMERICARB INC ROSWELL GA 221,364 LEPAGE BAKERIES INC AUBURN ME 215,296 DEAD RIVER CO BANGOR ME 208,048 BANGOR RACEWAY WYOMISSING PA 203,653 UNITED RENTALS INC & SUBS GREENWICH CT 201,782 HUHTAMAKI INC DESOTO KS 192,821 CORNING INC CORNING NY 184,199 EVONIK CYRO LLC PARSIPPANY NJ 180,874 SPECIALTY MINERALS INC NEW YORK NY 178,913 OAKHURST DAIRY PORTLAND ME 173,259 RITE AID OF MAINE INC CAMP HILL PA 170,956 COLE HAAN HOLDINGS INC SCARBOROUGH ME 167,060 PIONEER PLASTICS CORPORATION AUBURN ME 163,996 FORMED FIBER TECHNOLOGIES AUBURN ME 128,952 RENT A CENTER EAST INC PLANO TX 126,023 FULGHUM FIBRES INC AUGUSTA GA 125,306

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Business Name City/Town State Refund

KEYBANK NATIONAL ASSOCIATION BOISE ID 124,918 BANGOR SAVINGS BANK & SUBS BANGOR ME 123,990 NEW BALANCE ATHLETIC SHOE INC BRIGHTON MA 122,247 STARCH PARTNERS LLC PORTLAND ME 122,204 SUNDAY RIVER SKIWAY CORP NEWRY ME 120,425 NES EQUIPMENT SERVICES CORPORATION NEENAH WI 119,829 RED SHIELD ACQUISITION LLC OLD TOWN ME 118,818 COCA COLA BOTTLING CO NORTHERN NE BEDFORD NH 118,305 C N BROWN COMPANY SOUTH PARIS ME 118,011 LOWES HOME CENTERS INC MOORESVILLE NC 116,511 HEARST ARGYLE PROPERTIES AUBURN ME 114,639 GE SECURITY INC TUALATIN OR 114,184 PENMOR LITHOGRAPHERS INC LEWISTON ME 112,776 BACKYARD FARMS LLC PORTLAND ME 112,550 SUNBELT RENTALS INC FORT MILL SC 111,483 INTERNATIONAL PAPER CO MEMPHIS TN 109,751 FMC CORP & COMB GRP PHILADELPHIA PA 103,109 MARTINS POINT HEALTH CARE INC PORTLAND ME 102,743 CASCADES AUBURN FIBER INC AUBURN ME 101,563 HANCOCK LUMBER CO INC CASCO ME 98,468 GE CAPITAL MANAGEMENT SERVICES CORP FORT MYERS FL 94,701 PLEASANT RIVER LUMBER CO DOVER FOXCROFT ME 93,516 D & G MACHINE PRODUCTS INC WESTBROOK ME 92,602 GEIGER BROS & SUBSIDIARIES LEWISTON ME 90,965 IDEXX LAB INC WESTBROOK ME 90,531 IDEXX OPERATIONS INC WESTBROOK ME 90,160 MACS CONVENIENCE STORES LLC COLUMBUS IN 89,642 PIKE INDUSTRIES INC BELMONT NH 87,878 INTERMED PA SO. PORTLAND ME 86,153 KOHLS DEPT STORES INC MENOMONEE FALLS WI 84,854 SPRAGUE ENERGY CORP PORTSMOUTH NH 84,839 JOHNSON OUTDOORS WATERCRAFT INC OLD TOWN ME 83,444 PRIDE MANUFACTURING COMPANY LLC BURNHAM ME 82,666 CVS STATE CAPITAL LLC WOONSOCKET RI 80,158 OWENS CORNING COMPOSITE MATERIAL LL TOLEDO OH 79,245 LANE CONSTRUCTION CORPORATION MERIDEN CT 77,597 R J GRONDIN & SONS GORHAM ME 77,404 PINELAND FARMS POTATO COMPANY INC MARS HILL ME 76,980 B & G FOODS INC PARSIPPANY NJ 76,156 TJX COMPANIES INC & SUBS FRAMINGHAM MA 75,446 PACIFIC & SOUTHERN COMPANY INC PORTLAND ME 75,388 KENNEBEC LUMBER CO SOLON ME 74,581 FISHER LLC MILWAUKEE WI 74,323 IMERYS CLAYS INC ROSWELL GA 73,642 GENERAL DYNAMICS ARMAMENT AND TECHNICAL PRODUCTS

CHARLOTTE NC 70,807

IMERYS KAOLIN INC ROSWELL GA 68,923 LEWISTON DAILY SUN LEWISTON ME 67,962 SARGENT CORPORATION STILLWATER ME 67,943 DOWNEAST ENERGY CORP BRUNSWICK ME 67,504 ORTHOPAEDIC ASSOCIATES PA PORTLAND ME 66,364 COLUMBIA FOREST PRODUCTS INC & SUBSIDIARIES NEWPORT VT 64,022 VIP INC LEWISTON ME 63,869 RICHARD CARRIER TRUCKING INC SKOWHEGAN ME 63,794 KEY EQUIPMENT FINANCE INC ALBANY NY 62,062 H P HOOD LLC LYNNFIELD MA 61,533 SEARS ROEBUCK AND CO HOFFMAN ESTATES IL 60,839 WHOLE FOODS MARKET GROUP INC AUSTIN TX 60,765 TEX TECH INDUSTRIES INC NORTH MONMOUTH ME 60,685 CIANBRO EQUIPMENT LLC PITTSFIELD ME 58,443 XEROX CORP & SUBS NORWALK CT 57,477

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Business Name City/Town State Refund

ALLTRISTA PLASTICS LLC GREER SC 57,456 SAVAGE SERVICES CORPORATION SALT LAKE CITY UT 57,389 COMPUTER SCIENCES CORP FALLS CHURCH VA 57,197 SIGCO INC PORTLAND ME 56,226 STAPLES OFFICE SUPERSTORE EAST INC FRAMINGHAM MA 55,940 SYSCO NORTHERN NEW ENGLAND INC PORTLAND ME 55,689 WHITE ROCK DISTILLERIES INC LEWISTON ME 53,383 LONZA ROCKLAND,INC ROCKLAND ME 53,117 LABREES BAKERY INC OLD TOWN ME 53,105 STRATTON LUMBER INC STRATTON ME 52,356 BEST BUY STORES LP MINNEAPOLIS MN 51,575 RICH TOOL & DIE CO SCARBOROUGH ME 51,524 OTIS VENTURES LLC JAY ME 51,054 CTME LLC WICHITA KS 50,960 ZYACORP ENTERTAINMENT LLC MANCHESTER NH 50,807 SUGARLOAF MTN CORP & SUBS CARRABASSETT VALLEY ME 50,004 DISABILITY REINSURANCE MANAGEMENT SVCS INC ATLANTA GA 48,861 KING'S MEDICAL GROUP INC HUDSON OH 48,841 RYDER TRUCK RENTAL INC & AFFL MIAMI FL 48,198 PINE TREE WASTE SYSTEM INC DBA GREAT NORTHERN RECYCLING

RUTLAND VT 47,990

EASTERN MAINE MEDICAL CENTER BANGOR ME 47,397 IRWIN INDUSTRIAL TOOL CO. FREEPORT IL 46,697 HERTZ EQUIPMENT RENTAL CORPORATION PARK RIDGE NJ 46,644 CENTRAL MAINE MAGNETIC IMAGING ASSOC LAKE FOREST CA 46,405 WRIGHT EXPRESS LLC SOUTH PORTLAND ME 46,355 MAINE WOODS COMPANY LLC PORTAGE LAKE ME 45,739 ANDROSCOGGIN SAVINGS BANK LEWISTON ME 45,237 SEI AARONS INC ATLANTA GA 45,191 RJF MORIN BRICK LLC AUBURN ME 45,128 MOOSE RIVER LUMBER CO JACKMAN ME 45,056 CIT TECHNOLOGY FINANCING SVCS INC LIVINGSTON NJ 44,563 SML LABELS MAINE INC LEWISTON ME 44,019 PITNEY BOWES GLOBAL FINANCIAL STAMFORD CT 43,626 R H FOSTER ENERGY LLC HAMPDEN ME 43,529 CHEP USA ORLANDO FL 43,273 GAF DECKING SYSTEMS LLC WAYNE NJ 43,122 CAMDEN NATIONAL BANK CAMDEN ME 43,034 CPRC RECYCLING LLC SCARBOROUGH ME 42,784 DIVERSIFIED COMMUNICATIONS HLDG CO PORTLAND ME 42,151 BANK OF AMERICA NA ORLANDO FL 41,752 ALLIANCE HEALTHCARE SERVICES INC SALEM OR 41,395 GARDNER CHIPMILLS LINCOLN LLC LINCOLN ME 41,121 KENNEBEC SAVINGS BANK AUGUSTA ME 41,048 IRVING TANNING COMPANY HARTLAND ME 40,892 WGME INC PORTLAND ME 40,854 LOUIS PARADIS INC PORTLAND ME 40,335 RT NEW ENGLAND FRANCHISE LLC MARYVILLE TN 39,898 FINANCIAL INSTITUTIONS SERVICE CORP LEWISTON ME 39,751 EMERY WATERHOUSE CO & SUBS PORTLAND ME 39,669 MACY'S RETAIL HOLDINGS INC CINCINNATI OH 38,736 KENNEBUNK SAVINGS BANK KENNEBUNK ME 38,626 MAINE MACHINE PRODUCTS CO SOUTH PARIS ME 38,589 TARGET STORES MINNEAPOLIS MN 38,248 VOLK PACKAGING CORP BIDDEFORD ME 38,090 MAGNETIC RESONANCE TECH OF ME LTD BANGOR ME 37,822 APPLICATORS SALES & SERVICE INC PORTLAND ME 37,509 MAINE EYE CENTER PA PORTLAND ME 37,343 MAINE CARDIOLOGY ASSOC SOUTH PORTLAND ME 36,578 NORWAY SAVINGS BANK NORWAY ME 36,516 OSC SPORTS WESTBROOK ME 36,064

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Business Name City/Town State Refund

BA LEASING & CAPITAL LLC TUCKER GA 35,910 MBNA MARKETING SYSTEMS INC BELFAST ME 35,819 COOPER WIRING DEVICES INC PEACH TREE CITY GA 35,732 INSIGHT HEALTH CORPORATION LAKE FOREST CA 35,687 GAGNE & SON CONCRETE BLOCKS INC BELGRADE ME 35,498 MB BARK LLC SCARBOROUGH ME 35,382 GARDNER CHIPMILLS MILLINOCKET LLC LINCOLN ME 34,726 ROBBINS LUMBER INC SEARSMONT ME 34,522 UNITED PARCEL SERVICE INC ATLANTA GA 33,757 GARELICK FARMS LLC FRANKLIN MA 33,520 GENEST CONCRETE WORKS INC. SANFORD ME 33,518 PINE STATE TRADING CO AUGUSTA ME 33,429 JASPER WYMAN & SON INC MILBRIDGE ME 32,984 SHIPYARD BREWING COMPANY LIMITED LIABILITY CO PORTLAND ME 32,153 DE LAGE LANDEN OPERATIONAL SERV BERWYN PA 32,000 FAMILY DOLLAR INC CHARLOTTE NC 31,475 BELL ENTERPRISES INC CALAIS ME 31,466 BATH SAVINGS INSTITUTION & SUBS BATH ME 31,398 LOUISIANA-PACIFIC CORP & SUBS PORTLAND OR 31,392 FRASER TIMBER LIMITED ASHLAND ME 31,335 MAINE OXY ACETYLENE SUPPLY CO AUBURN ME 30,906 PORTLAND PIPE LINE CORPORATION SOUTH PORTLAND ME 30,567 OLDCASTLE LAWN & GARDEN ATLANTA GA 30,566 DOLLAR TREE STORES INC CHESAPEAKE VA 30,156 NRF DISTRIBUTORS INC AUGUSTA ME 29,584 REED & REED INC WOOLWICH ME 29,501 H O BOUCHARD INC HAMPDEN ME 29,484 WELLS FARGO FINANCIAL LEASING INC DES MOINES IA 29,446 CALIFORNIA FIRST LEASING CORP IRVINE CA 29,113 NORTHEAST BANK LEWISTON ME 28,978 GENERAL PARTS DISTRIBUTION RALEIGH NC 28,896 CAPITAL PIZZA HUTS INC WICHITA KS 28,617 HAMILTON COMPANY NORWAY ME 28,518 KINDRED NURSING CENTERS WEST LLC LOUISVILLE KY 28,393 FUNTOWN SPLASHTOWN USA INC SACO ME 27,908 TRACTOR SUPPLY COMPANY BRENTWOOD TN 27,851 COMPOUNDING SOLUTIONS LLC LEWISTON ME 27,811 MAINE PARTS & MACHINE INC PORTLAND ME 27,769 POTTLES TRANSPORTATION INC BANGOR ME 27,715 CANTEEN SERVICE CO BANGOR ME 27,394 DICKS SPORTING GOODS CORAOPOLIS PA 27,209 SHAW BROTHERS CONSTRUCTION INC GORHAM ME 27,101 DELORME PUBLISHING CO INC YARMOUTH ME 26,450 WILLIAM ARTHUR INC WEST KENNEBUNK ME 26,301 BIO MEDICAL APPLICATION OF MAINE WALTHAM MA 26,105 EVERBANK COMMERCIAL FINANCE, INC PARSIPPANY NJ 26,068 HUSSEY SEATING COMPANY NO BERWICK ME 26,016 TIM HORTONS USA INC OAKVILLE ONTARIO ON 26,015 SUPERIOR CARRIERS INC OAK BROOK IL 25,999 GMRI INC. ORLANDO FL 25,833 HMS HOST FAMILY RESTAURANTS INC BETHESDA MD 25,521 AAA NORTHERN NEW ENGLAND COSTA MESA CA 25,372 JOTUL NORTH AMERICA INC GORHAM ME 25,217 NORTHEAST PACKAGING CO PRESQUE ISLE ME 25,208 FERRAIOLO CONSTRUCTION INC ROCKLAND ME 25,113 ROMAD COMPANY WATERVILLE ME 24,961 TIM DONUT US LIMITED INC DUBLIN OH 24,854 DIRECT MAIL OF MAINE INC SCARBOROUGH ME 24,843 ORION ROPEWORKS INC WINSLOW ME 24,777 LIMINGTON LUMBER CO EAST BALDWIN ME 24,717 PENOBSCOT YACHT CLUB BANGOR ME 24,593

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Business Name City/Town State Refund

FLEMISH MASTER WEAVERS INC SANFORD ME 24,568 DUCKTRAP RIVER FISH FARM LLC BELFAST ME 24,367 GENERAL ELECTRIC CREDIT CORP OF TN FT MYERS FL 23,836 WASTE MANAGEMENT OF MAINE INC HOUSTON TX 23,792 UNIFIRST CORPORATION WILMINGTON MA 23,788 THE FIRST NATIONAL BANK DAMARISCOTTA ME 23,648 J S MCCARTHY CO INC AUGUSTA ME 23,381 BRUCE A MANZER INC ANSON ME 23,130 PIERCE ATWOOD LLP PORTLAND ME 23,022 CUMBERLAND FARMS INC FRAMINGHAM MA 23,004 PRENTISS & CARLISLE CO INC BANGOR ME 22,994 MICRODYNE OUTSOURCING INC NEW YORK NY 22,905 ANDERSON EQUIPMENT COMP (NY), INC BRIDGEVILLE PA 22,587 CLARIANT CORPORATION CHARLOTTE NC 22,332 CONIFER IND INC NEW GLOUCESTER ME 22,191 MATT T LLC NEW GLOUCESTER ME 22,069 NEMI PUBLISHING CO INC FARMINGTON ME 22,022 GENERAL ELECTRIC CAPITAL CORP IRVING TX 21,720 STEVEN & JAY INC WESTBROOK ME 21,716 K-MART CORP & CONSOLIDATED SUBS HOFFMAN ESTATES IL 21,638 PETCO ANIMAL SUPPLIES STORES INC SAN DIEGO CA 21,222 RUMFORD COGENERATION CO LP MIAMISBURG OH 20,986 FED EX GROUND PACKAGE SYS INC MEMPHIS TN 20,852 PORTAGE WOOD PRODUCTS LLC PORTAGE ME 20,843 R F JORDAN & SONS CONSTRUCTION INC ELLSWORTH ME 20,746 MIDWEST PRICE COMPANY LLC MONTICELLO AR 20,653 OPROCK PORTLAND 200 TRS LLC SAN FRANCISCO CA 20,482 DORKS R US FREEPORT ME 20,300 WINGNUT HOSPITALITY LLC FREEPORT ME 20,075 YALE FINANCIAL SERVICES, INC. FT MYERS FL 19,714 BIDDEFORD INTERNET CORPORATION BIDDEFORD, ME ME 19,558 HAMMOND LUMBER CO BELGRADE ME 19,451 HALE TRAILER BRAKE & WHEEL INC VOORHEES NJ 19,399 BJ S ME OPERATING CORP CONCORD NH 19,370 PATRIOT INSURANCE COMPANY FRANKENMUTH MI 19,364 ODAT MACHINE INCORPORATED GORHAM ME 19,308 LUMBRA HARDWOODS INC MILO ME 19,143 SERMATECH POWER SOLUTIONS POTTSTOWN PA 19,088 MID MAINE HOLDINGS LLC AUBURN ME 18,949 TITAN MACHINE PRODUCTS INC WESTBROOK ME 18,732 DIRIGO PINES INN LLC ORONO ME 18,608 AFFILIATED LABORATORY BANGOR ME 18,469 HOMSTEAD ENTERPRISES INC PORTLAND ME 18,360 COACTIV CAPITAL PARTNERS LLC HORSHAM PA 18,315 MIZKAN AMERICAS INC MOUNT PROSPECT IL 17,982 AGRICREDIT ACCEPTANCE LLC JOHNSTON IA 17,631 MARRINERS INC ROCKPORT ME 17,562 PALACE PLAYLAND ASSOCIATES LLC OLD ORCHARD BEACH ME 17,559 MAX FINKELSTEIN INC LONG ISLAND CITY NY 17,335 MAINE RECYCLING CORP LISBON FALLS ME 17,298 ENEFCO USA INC AUBURN ME 17,270 GATEWAY MASTERING STUDIOS INC PORTLAND ME 17,056 BEV INC BANGOR ME 17,048 EJ CARRIER INC JACKMAN ME 16,946 SCIENTIFIC GAMES INC ALPHARETTA GA 16,945 SPECTRUM PRINTING & GRAPHICS INC PORTLAND ME 16,878 FIVE COUNTY CREDIT UNION BATH ME 16,708 RIVERWATCH LLC FALMOUTH ME 16,700 PINELAND FARMS INC PORTLAND ME 16,679 NALCO COMPANY NAPERVILLE IL 16,639 KENNEBEC TECHNOLOGIES AUGUSTA ME 16,404

11

Business Name City/Town State Refund

HARTT TRANSPORTATION SYSTEMS INC BANGOR ME 16,273 MAC-GRAY SERVICES INC WALTHAM MA 16,273 SIEMENS FINANCIAL SERVICES INC ISELIN NJ 16,211 VILLAGE CANDLE INC WELLS ME 16,176 MEDICAL REHABILITATION ASSOC PA LEWISTON ME 16,170 CENTRAL DISTRIBUTORS INC LEWISTON ME 16,164 PORTLAND MAINE BASEBALL INC PORTLAND ME 16,118 SONOCO PRODUCTS CO HARTSVILLE SC 16,071 MAINE EMPLOYERS MUTUAL INSURANCE CO PORTLAND ME 16,047 FRIENDLY ICE CREAM CORP WILBRAHAM MA 15,926 OLDCASTLE PRECAST INC ATLANTA GA 15,870 BLD PROPERTIES LLC YARMOUTH ME 15,693 CENTRAL MAINE MOTOR INC WATERVILLE ME 15,660 ALERE SCARBOROUGH, INC. SCARBOROUGH ME 15,630 LOHMANN ANIMAL HEALTH INTERNATIONALINC WINSLOW ME 15,499 BANGOR PUBLISHING CO BANGOR ME 15,427 THE GAGE COMPANY PORTLAND ME 15,317 CIT COMMUNICATIONS FINANCE CORP LIVINGSTON NJ 15,246 PURESTAT TECHNOLOGIES INC LEWISTON ME 15,245 GEORGE C HALL & SONS INC ROCKLAND ME 15,140 UNIVERSITY CREDIT UNION ORONO ME 15,059 PF MAINE INC BANGOR ME 14,969 CROWN EQUIPMENT CORP NEW BREMEN OH 14,926 OCE IMAGISTICS INC TRUMBULL CT 14,828 RARE HOSPITALITY MANAGEMENT INC ORLANDO FL 14,673 SAM'S EAST INC BENTONVILLE AR 14,614 YAMAHA MOTOR CORP USA & SUBS CYPRESS CA 14,560 RESTWEND LLC AUGUSTA ME 14,509 BEGA INC BANGOR ME 14,508 SMITH & WESSON CORP SPRINGFIELD MA 14,454 IMMU CELL CORP PORTLAND ME 14,445 PENOBSCOT ENERGY RECOVERY CO ORRINGTON ME 14,413 BROCKWAY SMITH COMPANY ANDOVER MA 14,387 PEOPLES UNITED BANK DOVER NH 14,374 OFFICEMAX INCORPORATED NAPERVILLE IL 14,332 S & M ENTERPRISES INC ALLAGASH ME 14,272 WOODARD & CURRAN INC PORTLAND ME 14,215 GENERAL ALUM & CHEMICALS CORPORATION SEARSPORT ME 14,179 A S & C B GOULD INC CORNVILLE ME 14,068 JO-ANN STORES INC HUDSON OH 14,050 AGGREGATE RECYCLING CORP ELIOT ME 13,988 7 ELEVEN INC. DALLAS TX 13,986 CARDIOVASCULAR CONSULTANTS OF ME PA SCARBOROUGH ME 13,983 GORHAM SAVINGS BANK GORHAM ME 13,954 TYLER TECHNOLOGIES INC DALLAS TX 13,931 KTI BIO FUELS INC RUTLAND VT 13,916 SAUNDERS MFG CO INC READFIELD ME 13,913 ZILDJIAN ACQUISTION CORP NORWELL MA 13,811 VILLAGE CAR CO BANGOR ME 13,807 HUTCHINS TRUCKING CO SOUTH PORTLAND ME 13,727 OLYMPIA EQUITY INVESTORS V LLC PORTLAND ME 13,709 GAMESTOP INC GRAPEVINE TX 13,707 R F CHAMBERLAND INC SAINT AGATHA ME 13,640 FARRIN BROS & SMITH INC HARMONY ME 13,389 PETRONINO CORP LEWISTON ME 13,375 MAINE HEAVY EQUIPMENT RENTAL INC LEWISTON ME 13,191 TATE & LYLE INGREDIENTS AMERICAS INC DECATUR IL 13,039 DYSARTS SERVICE INC BANGOR ME 12,900 FSB BANCORP MHC & SUBSIDIARY FARMINGTON ME 12,889 ALLEN EDMONDS SHOE CORP PORT WASHINGTON WI 12,856 WASCO PRODUCTS INC SANFORD ME 12,796

12

Business Name City/Town State Refund

KENNEBEC PHARMACY & HOME CARE AUGUSTA ME 12,741 FARMINGTON CHIPPING ENTERPRISES INC JACKMAN ME 12,666 CSP MOBILE PRODUCTIONS LLC SACO ME 12,594 MAINE EYE CARE ASSOCIATES WATERVILLE ME 12,530 MAINE ENERGY RECOVERY CO BIDDEFORD ME 12,468 FORMTEK INC WESTFIELD MA 12,455 CIANBRO CORPORATION PITTSFIELD ME 12,449 ACADIA HOME CARE ORLANDO FL 12,298 QUINTEL IV LLC PORTLAND ME 12,169 ARUNDEL MACHINE TOOL CO INC ARUNDEL ME 12,143 RB PORTLAND LLC COLUMBUS OH 12,104 SENSOR RESEARCH & DEVELOPMENT CORP ORONO ME 12,101 PITNEY BOWES INC STAMFORD CT 12,086 MOODYS COLLISION CENTERS INC GORHAM ME 12,019 WHITCO PROPERTIES INC WESTBROOK ME 11,961 MAINLY TRUSSES FAIRFIELD ME 11,832 NEW ENGLAND WASTE SERVICES OF MAINE, INC. FORT FAIRFIELD ME 11,820 ADVANCE STORES COMPANY INC ROANOKE VA 11,817 RTS PACKAGING LLC NORCROSS GA 11,748 CARRIER CHIPPING INC SKOWHEGAN ME 11,726 A E RETAIL WEST LLC WARRENDALE PA 11,710 SILVEX INC WESTBROOK ME 11,544 VOISINE BROS INC FORT KENT MILLS ME 11,467 INFINITY FEDERAL CREDIT UNION PORTLAND ME 11,385 BISSON TRANSPORTATION INC BRUNSWICK ME 11,350 G LAVOIE INC FORT KENT ME 11,344 YALE CORDAGE INC SACO ME 11,300 BERLIN CITY OF PORTLAND INC FKA MAINE MALL TOYOTA LEXUS INC

PORTLAND ME 11,295

DAVINCI'S LEWISTON ME 11,252 STEEL SERVICE CENTER LEWISTON ME 11,251 NORTHCENTER FOODSERVICE LLC RICHMOND VA 11,234 CONSOLIDATED CONTAINER COMPANY LP OMAHA NE 11,166 ADVANTAGE PAYROLL SERVICES INC ROCHESTER NY 11,150 FEDERAL DISTRIBUTORS INC LEWISTON ME 11,043 LINCARE INC CLEARWATER FL 10,998 YORK COUNTY FEDERAL CREDIT UNION SANFORD ME 10,907 MATTINGLY PRODUCTS COMPANY INC NORTH ANSON ME 10,828 AROOSTOOK TRUSSES INC PRESQUE ISLE ME 10,751 ALLEN & COLES MOVING LLC PORTLAND ME 10,684 FEDERAL MARINE TERMINALS INC CHICAGO IL 10,648 NEPW LOGISTICS INC MECHANIC FALLS ME 10,609 STERLING ROPE COMPANY INC BIDDEFORD ME 10,605 BLUE TARP INC CHARLOTTE NC 10,440 TD EQUIPMENT FINANCE, INC BEDFORD NH 10,401 MAINE STATE CREDIT UNION AUGUSTA ME 10,396 MARSHWOOD NURSING CARE CTR PORTLAND ME 10,386 GROVER GUNDRILLING INC NORWAY ME 10,362 MMG INSURANCE CO PRESQUE ISLE ME 10,319 HEWLETT-PACKARD FINANCIAL SERVICES COMPNAY CUPERTINO CA 10,312 TEM INC BUXTON ME 10,303 REGAL ENTERTAINMENT GROUP AND S KNOXVILLE TN 10,287 R H RENY INC NEWCASTLE ME 10,277 SCRUB A DUB AUTO WASH CENTERS INC NATICK MA 10,252 WIDEWATERS NEW CASTLE PORTLAND LLC SHELTON CT 10,234 THOS MOSER CABINET MAKERS INC AUBURN ME 10,223 PETTINGILL ROSS COMPANY GORHAM ME 10,131 DEERE CREDIT INC LIATES MOLINE IL 10,079 PALLET ONE OF MAINE INC BARTOW FL 10,078 COBSCOOK BAY SALMON CALAIS ME 10,031 CASCO BAY EYECARE LLC PORTLAND ME 9,980

13

Business Name City/Town State Refund

WESCO DISTRIBUTION INC PITTSBURGH PA 9,967 PRECISION MANUFACTURING SOLUTIONS INC BIDDEFORD ME 9,931 PVH CORP NEW YORK NY 9,868 D & L MANAGEMENT CO BANGOR ME 9,863 COASTAL METAL FAB INC TOPSHAM ME 9,837 H C HAYNES INC WINN ME 9,832 NORTHEAST PUBLISHING CO CARIBOU ME 9,830 BAKER NEWMAN & NOYES PORTLAND ME 9,799 NORTHERN MAINE FINANCE CORPORATION CARIBOU ME 9,706 OCTOBER CORPORATION PORTLAND ME 9,697 IBM CREDIT LLC SOUTHBURY CT 9,654 JONES & VINING INC & SUBS BROCKTON MA 9,606 LYMAN MORSE BOATBUILDING CO INC THOMASTON ME 9,573 HIGHLANDS FUEL DELIVERY LLC PORTSMOUTH NH 9,542 MAINE FAMILY FEDERAL CR UNION LEWISTON ME 9,519 TCF EQUIPMENT FINANCE INC WAYZATA MN 9,505 MCC ACQUISITION LLC LEWISTON ME 9,461 DAHL CHASE DIAGNOSTIC SERVICES BANGOR ME 9,442 BREISACHER ENTERPRISES INC BRUNSWICK ME 9,421 GIFFORDS DAIRY INC SKOWHEGAN ME 9,376 SOLERAS INC BIDDEFORD ME 9,316 CONTOUR3600 CORP CORNISH ME 9,269 VESSEL SERVICES INC PORTLAND ME 9,230 HOGAN TIRE INC HOULTON ME 9,155 BRINKS INC RICHMOND VA 9,128 LUCERNE FARMS INC FORT FAIRFIELD ME 9,102 THE KENNEBEC COMPANY BATH ME 9,064 HAROLD MACQUINN INC ELLSWORTH ME 9,062 WASTE MANAGEMENT DISPOSAL SERVICES OF ME HOUSTON TX 8,913 GRAVES SUPERMARKET INC PORTLAND ME 8,857 NEWPORT INDUSTRIAL FABRICATION INC NEWPORT ME 8,837 SHAWNEE PEAK HOLDINGS INC BRIDGTON ME 8,722 FOOD CITY INC LEWISTON ME 8,715 SEAFAX INC & SUBS PORTLAND ME 8,715 OPROCK PORTLAND 303 TRS LLC PORTSMOUTH NH 8,681 BUSH EQUITIES INC PORTLAND ME 8,622 RYNEL INC WISCASSET ME 8,573 DORKLAND TWO LLC FREEPORT ME 8,568 INSULSAFE TEXTILES INC GREENE ME 8,539 CLOVER MANOR INC LEWISTON ME 8,469 CORNVILLE CONSTRUCTION INC CORNVILLE ME 8,445 MAINE CENTER FOR CANCER MEDICINE SCARBOROUGH ME 8,427 TOMS OF MAINE INC KENNEBUNK ME 8,418 ANDROSCOGGIN CARDIOLOGY LLC AUBURN ME 8,409 ADAMAR-ASSOCIATES LEWISTON ME 8,401 LEWISTON AUBURN MOTORCYCLES LLC LEWISTON ME 8,391 RAINBOW FEDERAL CREDIT UNION LEWISTON ME 8,367 CAVENDISH FARMS OPERATIONS INC PRESQUE ISLE ME 8,249 OLYMPIA EQUITY INVESTORS I LP PORTLAND ME 8,227 D L GEARY BREWING CO INC PORTLAND ME 8,196 SENIOR OPERATIONS LLC BARTLETT IL 8,182 CROWN CREDIT COMPANY NEW BREMEN OH 8,122 OLYMPUS AMERICA INC CENTER VALLEY PA 8,055 DOVER PROPERTIES LLC YARMOUTH ME 8,028 AMERICAN STEEL & ALUMINUM LLC AUBURN MA 8,018 JOHNS MANVILLE DENVER CO 7,982 CARROLS LLC SYRACUSE NY 7,954 WENDYS OLD FASHIONED BURGERS OF NY DUBLIN OH 7,949 ADVENTURE AMUSEMENTS LLC SACO ME 7,947 TMM INC YARMOUTH ME 7,931 MECHANICS SAVINGS BANK AUBURN ME 7,919

14

Business Name City/Town State Refund

HARRY H MELCHER & SONS INC BINGHAM ME 7,905 CALIFORNIA FIRST NATIONAL BANK IRVINE CA 7,872 CIVES CORP ROSWELL GA 7,846 FUNDY CONTRACTORS INC CALAIS ME 7,832 RC MANAGEMENT LLC FALMOUTH ME 7,796 PARKER LUMBER CO BRADFORD ME 7,787 ALTERNATIVE MANUFACTURING INC WINTHROP ME 7,768 CORINTH MARKET INC CORINTH ME 7,738 SYKES ENTERPRISES INC TAMPA FL 7,716 ENDODONTIC ASSOC PA PORTLAND ME 7,709 CPORT CREDIT UNION PORTLAND ME 7,708 SYNERGENT PORTLAND ME 7,664 WOLF EYE ASSOCIATES PA LEWISTON ME 7,630 MITCHELL AUSTER DMD PA LEWISTON ME 7,614 ENERCON TECHNOLOGIES GRAY ME 7,596 CENTRAL EQUIPMENT CO STILLWATER ME 7,583 FASHION BUG #265 INC BENSALEM PA 7,558 ENVIROLOGIX INC PORTLAND ME 7,544 FRENCH LOGGING INC JACKMAN ME 7,476 CHAPMAN TRUCKING INC AUBURN ME 7,455 TOMRA RSI LLC SHELTON CT 7,453 THOMASTON HOTEL LLC FREEPORT ME 7,405 ATLANTIC REGIONAL FCU BRUNSWICK ME 7,402 THE MAINE THING INC KNOXVILLE TN 7,398 STONEYVALE INC EXETER ME 7,354 NEP SK INC PRESQUE ISLE ME 7,350 FURBUSH ROBERTS PRINTING CO INC BANGOR ME 7,219 M DAIGLE & SONS LOGGING INC SAINT FRANCIS ME 7,191 SLIDE WORKS INC PORTLAND ME 7,165 MURRAY LAPLANT INC PRINCETON ME 7,152 H M PAYSON & CO PORTLAND ME 7,152 ABERCROMBIE & FITCH STORES INC HINSDALE IL 7,132 PM KELLY INC ASHLAND ME 7,128 GE CAPITAL COMMERCIAL INC F/K/A CITICORP LEASING INC

IRVING TX 7,116

HOYA CORPORATION LEWISVILLE TX 7,035 CHAFE RESTAURANT CORP FREEPORT ME 7,017 MAINE MUNICIPAL ASSOCIATION AUGUSTA ME 7,008 RI RA PORTLAND LLC NEW CANAAN CT 6,998 J M HOLLISTER LLC DOWNERS GROVE IL 6,962 MAINE ORAL & MAXILLOFACIAL SURGERY ASSOCIATES PA AUBURN ME 6,952 GARY M POMEROY LOGGING INC HERMON ME 6,932 SPECTRUM MEDICAL GROUP PA SO PORTLAND ME 6,931 COASTAL WOMEN'S HEALTHCARE PA SCARBOROUGH ME 6,901 NEW ENGLAND TECH AIR INC SCARBOROUGH ME 6,893 HIL TECHNOLOGY INC PORTLAND ME 6,886 SEA DOG VENTURES INC KENNEBUNK ME 6,871 CRI SIL LLC BIDDEFORD ME 6,829 PORTLAND SHELLFISH COMPANY INC SOUTH PORTLAND ME 6,816 THE VICKERY COMPANY, LLC YARMOUTH ME 6,815 KATAHDIN TRUST CO HOULTON ME 6,764 H J ASSOCIATES LTD ROCHELLE PARK NJ 6,759 EASTWOOD CONTRACTORS INC BREWER ME 6,719 COLLETTES DONUT SHOPPE LEWISTON ME 6,713 THOMPSON TRUCKING INC LINCOLN ME 6,709 NORSTATE FEDERAL CREDIT UNION MADAWASKA ME 6,673 PLASTIC AND HAND SURGICAL ASSOC SOUTH PORTLAND ME 6,633 DAMARISCOTTA BANK & TRUST CO DAMARISCOTTA ME 6,630 BELL FARMS INC LEWISTON ME 6,622 PURPOODOCK CLUB CAPE ELIZABETH ME 6,613 T W PAVING INC LEWISTON ME 6,594

15

Business Name City/Town State Refund

SEABOARD FEDERAL CREDIT UNION BUCKSPORT ME 6,558 GOLD STAR CLEANERS INC BREWER ME 6,556 R & M MARKET INC HERMON ME 6,544 PORTLAND REGENCY INC PORTLAND ME 6,457 LAGERSTROM FARMS INC PRESQUE ISLE ME 6,408 CHOPPER ONE INC EAGLE LAKE ME 6,378 WHITCO WORLD PORTLAND LLC WESTBROOK ME 6,377 HEBERT BROS MADAWASKA ME 6,352 BAR HARBOR BANKING & TRUST CO BAR HARBOR ME 6,352 NADEAU LOGGING INC FORT KENT ME 6,345 PORTLAND COUNTRY CLUB FALMOUTH ME 6,292 H&D ENTERPRISES LLC HOULTON ME 6,260 RBS ASSET FINANCE INC CLEVELAND OH 6,233 C M ALMY & SON INC GREENWICH CT 6,220 WRIGHT-PIERCE TOPSHAM ME 6,215 HALEY CONSTRUCTION INC SANGERVILLE ME 6,205 LABRIE FARMS LLC SAINT AGATHA ME 6,205 R A THOMAS LOGGING INC GUILFORD ME 6,189 BLUE ROCK INDUSTRIES WESTBROOK ME 6,187 TEX SHIELD INC WASHINGTON DC 6,156 COSTIGAN CHIP LLC JACKMAN ME 6,155 NATIONAL DISTRIBUTORS INC SOUTH PORTLAND ME 6,148 HARRASEEKET INN INC FREEPORT ME 6,112 BURRELLESLUCE LLC LIVINGSTON NJ 6,112 FERRAIOLO CORP ROCKLAND ME 6,109 BRUNSWICK FAIRFIELD LLC FREEPORT ME 6,105 MOTEL 6 OPERATING LP CARROLLTON TX 6,096 MERRILL ROAD ASSOCIATES LEWISTON ME 6,056 METSO PAPER USA, INC NORCROSS GA 6,032 TOWN FAIR TIRE CENTERS OF MAINE LLC EAST HAVEN CT 6,031 DAVIS LONG TERM CARE GROUP INC ROCKLAND ME 6,009 HOST INTERNATIONAL INC BETHESDA MD 6,000 WALPOLE WOODWORKERS INC WALPOLE MA 5,980 DARYL D GUSHEE INC NEW GLOUCESTER ME 5,936 INERGY PROPANE LLC KANSAS CITY MO 5,894 TRANS TECH INDUSTRIES INC BREWER ME 5,845 LEWISTON OPERATIONS LLC LEWISTON ME 5,817 CHADWICK BAROSS INC WESTBROOK ME 5,816 CAPRICORN PRODUCTS LLC PORTLAND ME 5,784 CIT GROUP THE/EQUIPMENT FINANCING INC LIVINGSTON NJ 5,771 WHITE OAK INC SAINT FRANCIS ME 5,713 AUBURN MFG INC MECHANIC FALLS ME 5,707 SITEWERX KENDUSKEAG ME 5,686 FARLEY & SON LANDSCAPING INC ROCKPORT ME 5,672 PHILIPS MEDICAL CAPITAL LLC WAYNE PA 5,664 TIMBERLAND TRUCKING CO INC E MILLINOCKET ME 5,655 COMMUNITY CREDIT UNION LEWISTON ME 5,631 DIRIGO SLIPFORM STILLWATER ME 5,627 LIBERTY MUTUAL INS CO INDIANAPOLIS IN 5,606 LARRY'S CAR WASH INC SABATTUS ME 5,603 MAINE AUTO RADIATOR MFG. CO. INC. LEWISTON ME 5,591 HARBOR HILL LLC PORTLAND ME 5,584 ADVANTAGE GASES & TOOLS WHEELING WV 5,531 BRENTWOOD DISTRIBUTION LLC EXETER NH 5,505 PORTLAND ENDOSCOPY CENTER PORTLAND ME 5,492 CREATIVE DENTAL SOLUTIONS LLC PA BANGOR ME 5,480 SEBASTICOOK FAMILY DOCTORS PITTSFIELD ME 5,462 THE WOODLANDS INC WATERVILLE ME 5,459 BROWN TROUT ACQUISITION CORPORATION PORTLAND ME 5,457 LEADBRO LLC BANGOR ME 5,454 PNCEF LLC PITTSBURGH PA 5,451

16

Business Name City/Town State Refund

CLEAN HARBORS ENVIRONMENTAL SVCS NORWELL MA 5,418 ELDUR CORP. BANGOR ME 5,417 ENTERPRISE FOUNDRY INC. LEWISTON ME 5,416 BIDDEFORD SAVINGS BANK BIDDEFORD ME 5,401 AUBURN CONCRETE AUBURN ME 5,394 JOHN E TOZER DMD PA BANGOR ME 5,366 NEW ELM FARM LLC FREEPORT ME 5,343 YORK MANUFACTURING INC SANFORD ME 5,295 NORTHEAST COATING TECHNOLOGIES INC KENNEBUNK ME 5,288 VIKING INC BELFAST ME 5,286 REGIS CORP MINNEAPOLIS MN 5,268 MAINE SURGICAL CARE GROUP PA PORTLAND ME 5,234 SPLASHTOWN USA LLC SACO ME 5,200 MAINE VITREORETINAL CONSULTANTS LLC BANGOR ME 5,191 FUEL INC LEWISTON ME 5,183 COASTAL INDUSTRIAL SACO ME 5,180 NICOLS BROTHERS LOGGING MEXICO ME 5,174 DRUMMOND WOODSUM & MACMAHON PORTLAND ME 5,162 CISCO SYSTEMS CAPITAL CORP SAN JOSE CA 5,162 KATAHDIN ANALYTICAL SERVICES INC SCARBOROUGH ME 5,160 MOIR FARMS LLC WOODLAND ME 5,154 CARDS EXCAVATION & TRACTOR WORK BOWDOIN ME 5,085 EDMOND ROY & SONS INC JACKMAN ME 5,077 BROWN GROUP RETAIL INC SAINT LOUIS MO 5,072 KENNISTON TOBY W ROCKLAND ME 5,063 MAINE MALL MOTORS PORTLAND ME 5,013 OXFORD FEDERAL CREDIT UNION MEXICO ME 4,991 MCPHERSON TIMBERLANDS LLC HERMON ME 4,972 HAMILTON MARINE INC SEARSPORT ME 4,961 ADP COMMERCIAL LEASING LLC ROSELAND NJ 4,959 ENTERPRISE TRENCHLESS TECH INC LISBON FALLS ME 4,952 VILLAGE SUBARU BANGOR ME 4,948 US BANCORP EQUIPMENT & FINANCE INC MINNEAPOLIS MN 4,935 YORK FORD SALES HOULTON ME 4,922 TROYCO LLC CARIBOU ME 4,921 HASKELL LUMBER INC LINCOLN ME 4,914 WILLIAMS FARMS INC NORTH ANSON ME 4,905 AUBURN MOTOR SALES AUBURN ME 4,864 MAINE COMMERCIAL TIRE INC HERMON ME 4,848 H & M HENNES & MAURITZ LP NEW YORK NY 4,805 WESTBROOK OPERATIONS LLC WESTBROOK ME 4,763 BIOPROCESSING INC PORTLAND ME 4,744 DAVIS FORESTY PRODUCTS INC WESTON ME 4,703 PAUL G WHITE TILE CO INC PORTLAND ME 4,693 ED PELLETIER & SONS INC MADAWASKA ME 4,680 WILSON STREAM REALTY INC C/O SANDY RIVER GROUP PORTLAND ME 4,663 THE PEP BOYS PHILADELPHIA PA 4,649 BARNES & NOBLE BOOKSELLERS INC NEW YORK NY 4,624 CENTRAL MAINE FEDERAL CREDIT UNION LEWISTON ME 4,612 GOGGINS SUPERMARKET INC RANDOLPH ME 4,601 THE COUNTY FEDERAL CREDIT UNION CARIBOU ME 4,556 ARTEL INC WESTBROOK ME 4,544 2628-6013 QUEBEC INC ST GEORGES BEAUCE QC 4,538 AFFILIATED HEALTHCARE MANAGEMENT BANGOR ME 4,530 NEOKRAFT SIGNS INC LEWISTON ME 4,526 RELIANCE STANDARD LIFE INS CO PHILADELPHIA PA 4,523 FARM CREDIT LEASING SERV CORP GREENWOOD VILLAGE CO 4,513 PORTLAND SAND & GRAVEL INC. CUMBERLAND ME 4,508 AROOSTOOK COUNTY FEDERAL SAVINGS & LOAN ASSOCIATION

CARIBOU ME 4,503

FULL COURT PRESS INC WESTBROOK ME 4,495

17

Business Name City/Town State Refund

JT MACHINE INC GRAY ME 4,486 NEW ENGLAND 800 COMPANY WALDOBORO ME 4,481 HOMEGOODS INC FRAMINGHAM MA 4,475 ZALE DELAWARE INC IRVING TX 4,461 PLASTIC DESIGN INC MIDDLETOWN CT 4,455 WAS COFFEE LLC NORTH BERWICK ME 4,449 OAK GROVE REALTY LLC PORTLAND ME 4,418 PETER THERIAULT JR INC DANFORTH ME 4,401 OPTOS INC MARLBOROUGH MA 4,389 MAINE BIOTECHNOLOGY SERVICES INC PORTLAND ME 4,363 FREEPORT INN FREEPORT ME 4,355 MOUNTAIN MACHINE WORKS AUBURN ME 4,352 RESTORATIVE & AESTHETIC DENTAL ASSOCIATES P.A. PORTLAND ME 4,348 KATHERINE HEER DMD PC WEST FARMINGTON ME 4,319 PEDIATRIC CARDIOLOGY ASSOC PORTLAND ME 4,315 EMERSON CHEVROLET BUICK INC AUBURN ME 4,314 CORNER STORE INC DIXFIELD ME 4,311 JOHN LUCAS TREE EXPERT CO PORTLAND ME 4,310 GULF OIL LIMITED PARTNERSHIP FRAMINGHAM MA 4,306 MARTIN STEPHEN S PRESQUE ISLE ME 4,293 DAHL CHASE PATHOLOGY ASSOC PA BANGOR ME 4,269 MARTIN WHITAKER MD NORWAY ME 4,265 H E CALLAHAN CONSTRUCTION INC AUBURN ME 4,263 NORTHEAST ORAL & MAXLOFACIAL SURGERY ASSOC PA BANGOR ME 4,261 TREELINE INC LINCOLN ME 4,244 WAYFARER MARINE CORPORATION CAMDEN ME 4,242 DLJJ LLC HAMPDEN ME 4,241 GOODWIN'S CHEVROLET CO BRUNSWICK ME 4,225 FORE RIVER WAREHOUSE & STORAGE CO PORTLAND ME 4,224 PEDIATRIC ASSOC OF LEWISTON PA LEWISTON ME 4,212 INDUSTRIAL ROOFING CORP LEWISTON ME 4,203 HAROLD WARREN CONSTRUCTION CO CHELSEA ME 4,179 FRIGON DENNIS W ROCKWOOD ME 4,171 KITTERY OPTOMETRIC ASSOC KITTERY ME 4,169 ALLEN & SONS LTD JACKMAN ME 4,151 DERMATOLOGY ASSOCIATES LLC PORTLAND ME 4,146 MICHAELS STORES INC IRVING TX 4,130 ADP INC ROSELAND NJ 4,126 THOMAS LESLIE E SCARBOROUGH ME 4,110 PAPE CHEVROLET INC SOUTH PORTLAND ME 4,108 STC NEW ENGLAND LLC AUGUSTA ME 4,095 COUSINEAU WOOD PRODUCTS OF MAINE NO ANSON ME 4,084 TREMBLAY & LEVESQUE INC WEST ENFIELD ME 4,070 GUIMOND JAMIE FORT KENT MILLS ME 4,043 LIONEL THERIAULT INC PRESQUE ISLE ME 4,040 TIMBER EXPRESS INC MADISON ME 4,013 IRVING + MARR FARMS WOODLAND ME 4,004 ASML HOLDING US INC & SUBS TEMPE AZ 4,004 CAM MFG INC PRESQUE ISLE ME 3,992 MID-COAST RECREATION CENTER INC ROCKPORT ME 3,979 ARMSTRONG FAMILY INDUSTRIES INC HERMON ME 3,978 MAINE STANDARDS COMPANY LLC WINDHAM ME 3,971 PHOENIX WELDING PORTLAND ME 3,961 CENTRAL MAINE ENDODONTICS PA AUBURN ME 3,953 SMITTYS CINEMA BIDDEFORD LLC MERRIMAC MA 3,943 SCOTT DUGAS TRUCKING & EXCAVATING YARMOUTH ME 3,938 NATIONAL WOOD PRODUCTS OF MAINE INC OXFORD ME 3,934 CEC ENTERTAINMENT INC IRVING TX 3,928 MAINE CHIROPRACTIC HEALTH LEWISTON ME 3,914 THE MONTALVO CORPORATION GORHAM ME 3,904 MAINE ORGANIC MILLING INC MINOT ME 3,899

18

Business Name City/Town State Refund

NORTHERN MAINE HAULING, INC SKOWHEGAN ME 3,891 CIANBRO FABRICATION & COATING CORP PITTSFIELD ME 3,891 FLINT ENTERPRISES INC ROCKLAND ME 3,889 NEPHROLOGY ASSOCIATES OF CENTRAL MAINE LEWISTON ME 3,885 SMRT INC PORTLAND ME 3,857 MAINE BUCKET COMPANY INC THE LEWISTON ME 3,841 DUKE INC BRUNSWICK ME 3,833 SMITTYS CINEMA SANFORD LLC MERRIMAC MA 3,815 OPTOMETRIC ASSOCIATES DRS BOURNAKEL& BEALE P A LEWISTON ME 3,805 MERRILL LYNCH-PIERCE-FENNER & SMITH CHARLOTTE NC 3,805 ESTHETIC & RECONSTRUCTIVE DENTISTRY WATERVILLE ME 3,802 EASTERN EXCAVATION WESTBROOK ME 3,794 WOODLANDS OF BREWER LLC WATERVILLE ME 3,789 FEBVIR INC JACKMAN ME 3,787 CENTRAL MAINE CHRY-PLYM-DODGE WATERVILLE ME 3,783 LOGLAND FOREST PRODUCTS NORRIDGEWOCK ME 3,775 LANCO ASSEMBLY SYSTEMS WESTBROOK ME 3,774 WADLEIGH FOOD SERVICES INC GORHAM ME 3,771 LRI INC LEWISTON ME 3,759 BEDARD PHARMACY INC LEWISTON ME 3,759 V & R VARIETY HARTLAND ME 3,753 SIEMENS DIAGNOSTICS FINANCE CO LLC HINSDALE IL 3,747 MCCANN FABRICATION NEW GLOUCESTER ME 3,741 RETINA CENTER OF MAINE LLC PORTLAND ME 3,734 NEUROLOGY ASSOCIATES OF EASTERN MAINE PA BANGOR ME 3,730 SAMS ITALIAN FOODS INC LEWISTON ME 3,717 DEKAF, INC ROCKLAND ME 3,711 BERNSTEIN SHUR SAWYER & NELSON PORTLAND ME 3,709 DUCAS LOGGING INC WALLAGRASS ME 3,674 MERIDIAN MOBILE HEALTH LLC BANGOR ME 3,635 TREES LIMITED SIDNEY ME 3,627 MY ABRAM LLC GREENWOOD ME 3,615 SYL-VER LOGGING INC ALLAGASH ME 3,577 PROSTHODONTICS ASSOCIATES PA SOUTH PORTLAND ME 3,575 CONSOLIDATED ELECTRICAL DISTRIBUTORS INC IRVING TX 3,561 RUDMAN & WINCHELL, LLC BANGOR ME 3,553 ORONO OPERATIONS LLC ORONO ME 3,550 SIRUS HAMZAVI MD LLC PA LEWISTON ME 3,539 ACADEMY DENTAL, P.A. PRESQUE ISLE ME 3,529 SEBAGO BREWING COMPANY GORHAM ME 3,526 JOKERS TWO INC PORTLAND ME 3,526 ROSEMARIE SHELINE DDS PA AUBURN ME 3,517 THE NEWARK GROUP INC CRANFORD NJ 3,497 JOKERS THREE INC PORTLAND ME 3,493 MATHIEU'S SAW & TOOL INC LEWISTON ME 3,489 ROCKLAND GOLF CLUB INC ROCKLAND ME 3,471 MERLE LLOYD & SONS ANSON ME 3,464 STEWART TERRACE LLC FREEPORT ME 3,438 ANZELC PAMELA A PORTLAND ME 3,432 KENNEBEC FED SVGS & LOAN OF WATERVILLE WATERVILLE ME 3,431 VEAZIE VETERINARY CLINIC PA VEAZIE ME 3,422 CITADEL BROADCASTING COMPANY DOVER NH 3,421 HAMLINS SPORTS WORLD INC WATERVILLE ME 3,414 TNT ROAD COMPANY INC FORT KENT ME 3,400 POWERPAY INC PORTLAND ME 3,398 ACME-MONACO CORP PLAINVILLE CT 3,396 R A MOORE CONSTRUCTION INC WINDHAM ME 3,385 HYDROBLEND INC NAMPA ID 3,362 L E TAYLOR + SONS PORTER ME 3,352 ROBERT D LIMOGES DMD PA AUBURN ME 3,314 DENTAL ARTS OF PORTLAND SOUTH PORTLAND ME 3,283

19

Business Name City/Town State Refund

WATERVILLE WINDOW CO INC WATERVILLE ME 3,259 JACKMAN LUMBER INC JACKMAN ME 3,244 HOLIDAY HEALTH & RACQUET CLUB INC PORTLAND ME 3,231 FACIAL & ORAL SURGERY ASSOCIATES PA AUGUSTA ME 3,208 ALLEN SCREEN PRINTING SCARBOROUGH ME 3,196 NEW ENGLAND CASTINGS LLC HIRAM ME 3,193 SENTRY INN AT YORK HARBOR LLC LEWISTON ME 3,192 CREATIVE MOLD COMPANY LLC AUBURN ME 3,158 BRANN & ISAACSON LLP LEWISTON ME 3,144 ROWE FORD SALES WESTBROOK ME 3,123 BODYWORKS ENTERPRISE BIDDEFORD ME 3,117 SODEXHO AMERICA LLC BUFFALO NY 3,115 SELECT PHYSICAL THRPY HOLDINGS INC MECHANICSBURG PA 3,110 NEW HERMON MOUNTAIN INC PROSPECT ME 3,102 DSW SHOE WAREHOUSE INC COLUMBUS OH 3,083 SNIDER T & REMLEY J PTNRS AROMORE PA 3,081 CATANGA RIVER CORP LEWISTON ME 3,064 TRIPLE CROWN FARMS INC PRESQUE ISLE ME 3,062 APOTHECARY BY DESIGN COMPOUNDING PORTLAND ME 3,059 GORHAM HEALTH CARE INC LEWISTON ME 3,058 SCHLOTTERBECK & FOSS CO PORTLAND ME 3,054 MAINE DISTRIBUTORS BANGOR ME 3,018 PENOBSCOT GOLF HOLDINGS BATH ME 3,008 A W MADDEN INC MILFORD ME 3,007 BODYWORKS MGMT COMPANY SACO ME 3,003 COLDSTREAM LLC VEAZIE ME 3,002 NATANIS GOLF COURSE VASSALBORO ME 2,990 R0GER L BERGER0N OD PA LEWISTON ME 2,989 C & B HOLDINGS INC ROCKLAND ME 2,982 OAKWOODS LUMBER INC N BERWICK ME 2,979 HERBERT L HARDY & SON INC DYER BROOK ME 2,960 MAINE ASSISTED LIVING LLC LOUISVILLE KY 2,939 WILLOW RUN DENTAL ASSOCIATION PA AUBURN ME 2,925 TETRA FINANCIAL GROUP LLC SALT LAKE CITY UT 2,922 CITIZENS LEASING CORP CLEVELAND OH 2,916 DOWNEAST VET EMERGENCY CLINIC PORTLAND ME 2,910 KNOWLES INDUSTRIAL SERVICES CORP GORHAM ME 2,908 KATHLEEN S WINN DMD PA BRUNSWICK ME 2,902 MEDICAL MUTUAL INS CO OF ME PORTLAND ME 2,894 STEAMBOAT PARTNERS, INC. SEARSPORT ME 2,893 GARDNER CHIPMILLS HOULTON LLC LINCOLN ME 2,884 HOST LEISURE SERVICES LLC EAST HOLDEN ME 2,877 HARTFORD INC LEWISTON ME 2,876 APOTHECARY RX LEWISTON ME 2,872 BOTTOMLINE TECHNOLOGIES INC PORTSMOUTH NH 2,872 EATON CORPORATION CLEVELAND OH 2,866 J S L INVESTMENTS LLC PORTLAND ME 2,865 MAINE SHELLFISH CO INC ELLSWORTH ME 2,859 B R NEWHOUSE CONSTRUCTION INC PITTSFIELD ME 2,857 STATE FARM MUTUAL AUTOMOBILE INS CO BLOOMINGTON IL 2,857 PULLEN INVESTMENT GROUP LLC BRUNSWICK ME 2,845 KDJW ASSOCIATES BANGOR ME 2,842 D J CAMPBELL INC DANFORTH ME 2,831 NEW DIMENSIONS FCU WATERVILLE ME 2,829 BLUE HILL MARKET INC #126 BLUE HILL ME 2,822 SEBAGO CONVERTED PRODUCTS INC WINDHAM ME 2,818 CENTRAL MAINE ORAL & MAXILLOFACIAL SURGERY ASSOC PA

AUBURN ME 2,812

PENOBSCOT SHORES ASSOCIATION BELFAST ME 2,800 BREWER FEDERAL CREDIT UNION BREWER ME 2,795 KELLY LUMBER SALES INC ASHLAND ME 2,794

20

Business Name City/Town State Refund

MICRO TECHNOLOGIES INC RICHMOND ME 2,791 ACADIA MED ARTS AMBULATORY SURGICAL BANGOR ME 2,786 J WESTON WALCH PUBLISHER PORTLAND ME 2,773 ASSOCIATED EYE CARE EQUIP LEASING SANFORD ME 2,748 CITIFINANCIAL INC TAMPA FL 2,729 ACADIA INSURANCE CO WESTBROOK ME 2,705 GREGORY SARKA DDS MD LLC CAPE ELIZABETH ME 2,686 NORTHERN TIMBER TRUCKING INC FORT KENT MILLS ME 2,680 OLIVER VENDING & MUSIC SYSTEMS SCARBOROUGH ME 2,677 WILLARD C DOYEN & SONS MAPLETON ME 2,657 COFFEE BY DESIGN INC PORTLAND ME 2,650 DUCAS DARRELL FORT KENT ME 2,639 SIMARD & SONS INC LEWISTON ME 2,639 THE LANE GROUP BREWER ME 2,639 AROOSTOOK LUMBER INC CHAPMAN ME 2,623 BUCKEYE FOODS 2 INC SOUTH PARIS ME 2,595 CHABOT & BISSON INC STE JUSTINE BELLECHA QC 2,591 SOUTHERN ME ORAL&MAXILLO FACIAL SUR WINDHAM ME 2,590 BRACKETT MACHINE INC WESTBROOK ME 2,589 MILLROC HOSPITALITY PARTNERS PORTLAND ME 2,586 SCHEMENGEES INC LEWISTON ME 2,585 DARLING'S INC BREWER ME 2,578 WOODLANDS ASSISTED LIV OF HALLOWELL WATERVILLE ME 2,576 N H BRAGG & SONS BANGOR ME 2,573 THOMPSON VOLKSWAGON INC WATERVILLE ME 2,567 ISLAND BREWING, LLC WINTHROP ME 2,566 WINGFOOT COMMERCIAL TIRE SYSTEMS FORT SMITH AR 2,564 BLUE HILL PETROLEUM LLC BLUE HILL ME 2,554 MEMIC SERVICES INC PORTLAND ME 2,549 S R GOLF HOLDINGS LLC BATH ME 2,543 R M DAVIS INC PORTLAND ME 2,542 THE GROUNDS CREW LLC FALMOUTH ME 2,517 SOUTH PORT MARINE LLC S PORTLAND ME 2,517 PACTIV CORP LAKE FOREST IL 2,517 KSW FCU WATERVILLE ME 2,507 GE COMMERCIAL EQUIPMENT HOLDING LLC FORT MYERS FL 2,500 BROWN STEPHEN W CLINTON ME 2,495 PORTS AMERICA MAINE INC ISELIN NJ 2,493 JAGGER BROTHERS INC SPRINGVALE ME 2,481 TWO RIVERS FAMILY DENTISTRY PA LISBON ME 2,472 CRANE BROTHERS INC EXETER ME 2,468 CYR POTATO CORP MADAWASKA ME 2,465 NORTHEAST WELDING & FABRICATION INC AUBURN ME 2,461 KEMPTON TOBEY & SON INC PALERMO ME 2,451 K & D MILLWORKS INC WINDHAM ME 2,451 ASSOCIATED HEALTH RESOURCES INC AUGUSTA ME 2,450 NEW ENGLAND WIRE PRODUCTS WESTON MA 2,449 XL GOLF HAMPDEN ME 2,448 D C FARMS INC MAPLETON ME 2,446 CHEST MEDICINE ASSOCIATES PA S PORTLAND ME 2,444 LAND ROVER OF SCARBOROUGH INC SCARBOROUGH ME 2,431 POULIN & ASSOCIATES EYE CENTER WATERVILLE ME 2,426 DISCOUNT BEVERAGE & REDEMPTION CENTER PORTLAND ME 2,424 IMAGE INC POLAND SPRINGS ME 2,423 LOST VALLEY INC. AUBURN ME 2,422 NORMAN HANSON & DETROY PORTLAND ME 2,419 ALBIN, RANDALL & BENNETT PORTLAND ME 2,412 HELI MODIFIED INC CORNISH ME 2,411 HOYT EYE CARE CENTER LLC GLEN COVE ME 2,404 MAINE-LY FOODS INC ROCKLAND ME 2,401 WELLS WOOD TURNING & FINISHING INC BUCKFIELD ME 2,396

21

Business Name City/Town State Refund

AFFILIATED PHARMACY SERVICES BANGOR ME 2,389 BEACON SALES CO INC PEABODY MA 2,387 ACADIA TRUST NA PORTLAND ME 2,387 NORTHEAST FINANCIAL SERVICES LEWISTON ME 2,384 OCB RESTAURANT CO. EAGAN MN 2,382 BERKELEY LASERPRINTED MAILINGS, INC CUMBERLAND ME 2,382 DIALYSIS CLINIC INC NASHVILLE TN 2,381 FIVE STAR GRAPHICS INC LEWISTON ME 2,380 HOULTON TIRE INC HOULTON ME 2,380 EVERGREEN INDEMNITY LTD. LEWISTON ME 2,361 WISCASSET DENTAL LLC WISCASSET ME 2,351 ALLAGASH BREWING CO INC PORTLAND ME 2,348 YANKEE CANDLE CO INC SOUTH DEERFIELD MA 2,341 S & J CONTRACTORS INC LEWISTON ME 2,339 WEST MARINE PRODUCTS WATSONVILLE CA 2,336 JUNDT FAMILY FITNESS ALEXANDER ME 2,329 XANADU INC MACHIAS ME 2,327 ISAACSON & RAYMOND P A LEWISTON ME 2,318 GIFFORDS FAMOUS ICE CREAM SKOWHEGAN ME 2,318 CNH CAPITAL AMERICA LLC RACINE WI 2,309 E J JALBERT INC FORT KENT ME 2,297 BUCK CONSTRUCTION CO INC MAPLETON ME 2,292 GLEN COVE DENTAL ASSOC PA ROCKPORT ME 2,290 ITALIAN EXPRESS INC LEWISTON ME 2,279 ANDERSON FAMILY TREE FARMS CRYSTAL ME 2,276 DOWNEAST CONCEPTS INC YARMOUTH ME 2,270 JACQUES LISE ST THEOPHILE QC 2,258 SACO SPORT & FITNESS INC SACO ME 2,252 ZYACORP HOTELS INC S PORTLAND ME 2,248 CHAMBERLAND JAMES M SAINT AGATHA ME 2,248 CREATIVE BROADCAST CONCEPTS INC BIDDEFORD ME 2,246 FRED T LLC NEW GLOUCESTER ME 2,246 WATERWORKS CARWASH INC WATERFORD ME 2,237 ROBERT WARREN WENTWORTH JR INC RANGELEY ME 2,233 CHEMICAL PRODUCTS CORP CARTERSVILLE GA 2,233 LUNDER MANUFACTURING INC SACO ME 2,232 OFFICEMAX NORTH AMERICA INC ITASCA IL 2,223 SANDY RIVER II PORTLAND ME 2,222 COMPASS HEALTH ANALYTICS INC PORTLAND ME 2,218 COUNT & CRUSH LLC SCARBOROUGH ME 2,215 MACOMBER INC PORTLAND ME 2,215 MARC BLAIS GENERAL CONTRACTOR, INC. LEWISTON ME 2,211 SPENCER GIFTS LLC CHALOTTE NC 2,206 AETNA LIFE INSURANCE CO HARTFORD CT 2,189 AA MARINO INC HOULTON ME 2,181 AFFILIATED MATERIAL SERVICES BANGOR ME 2,164 A W CROPLEY INC BROOKTON ME 2,163 SPRINGBROOK REALY LLC KENNETT SQUARE PA 2,158 CARAVAN BEADS INC PORTLAND ME 2,142 HOSPSERV INC WALES ME 2,141 HILLHOUSE INC BATH ME 2,141 RAND DENTISTRY LLC BREWER ME 2,136 MAINE HEART SURGICAL ASSOC PA PORTLAND ME 2,136 MEADER LENNY R NEW SHARON ME 2,131 MAINE MOLECULAR QUALITY CONTROLS IN SCARBOROUGH ME 2,121 BELFAST CO-OPERATIVE INC BELFAST ME 2,120 MCCRUM JAY Y MARS HILL ME 2,108 NICOLS BROTHERS TRUCKING INC MEXICO ME 2,103 BANGOR TRUCK & TRAILER SALES INC HERMON ME 2,099 WATERVILLE SNF OPERATIONS LLC WATERVILLE ME 2,093 RAY LABBE & SONS INC BRUNSWICK ME 2,080

22

Business Name City/Town State Refund

HOGAN ROAD MOTORS BANGOR ME 2,078 ENTRUST INC DAVID ISUZU WESTBROOK ME 2,063 J T PROPERTIES LINCOLN ME 2,061 DEROSA & CHAMBERLAND LLC LEWISTON ME 2,043 VFS FINANCING INC FT MYERS FL 2,032 KMA INC TURNER ME 2,014 JSI STORE FIXTURES ACQUISITIONS COR MILO ME 2,008 MANHATTAN BRIDGE LEWISTON ME 2,008 COMPUTECH INC LEWISTON ME 2,005 WALKER INDUSTRIAL SERVICES INC SKOWHEGAN ME 2,002 INTERSTATE SEPTIC SYSTEMS INC ROCKLAND ME 1,975 FLOTATION TECHNOLOGIES NC HOUSTON TX 1,970 SUN CITY TANNING INC PORTLAND ME 1,962 C W HAYDEN CO INC AUBURN ME 1,961 RLS ENTERPRISES LLC SCARBOROUGH ME 1,958 PFC LOGGING INC DANFORTH ME 1,956 C B KENWORTH INC SOUTH PORTLAND ME 1,947 FORESIDE FITNESS & TENNIS LLC FALMOUTH ME 1,943 SEARSPORT PINE GOLF COURSE INC SEARSPORT ME 1,942 BERCE POTATO CO INC SAINT AGATHA ME 1,938 SOUTHERN MAINE INDUSTRIES CORP GORHAM ME 1,930 G R LOGGING LLC HAMLIN ME 1,930 STROUDWATER ASSOCIATES PORTLAND ME 1,927 FALMOUTH OPERATIONS LLC FALMOUTH ME 1,923 COLLETTES MONUMENTS INC LEWISTON ME 1,919 TRIMEN ENTERPRISES INC AUBURN ME 1,911 BANGOR LETTER SHOP INC BANGOR ME 1,909 BRUNSWICK EYE CARE ASSOCIATES BRUNSWICK ME 1,909 SEYWERD MARJAN S MANCHESTER ME 1,908 RICHIE PETER J BANGOR ME 1,900 GG DIRECT A MAINE CORP PORTLAND ME 1,885 LAGA JR EDWARD A PRESQUE ISLE ME 1,884 COACH INC NEW YORK NY 1,861 1ST AMERICAN COMMERCIAL BANCORP INC FAIRPORT NY 1,854 FARMINGTON OPERATIONS LLC FARMINGTON ME 1,852 BLAIS GREENHOUSE INC LEWISTON ME 1,848 FOX RIDGE LLC AUBURN ME 1,845 KINNEY KENNETH M SEARSPORT ME 1,837 J'MIRAL U.S. MADAWASKA ME 1,829 RIVERRIDGE ASSOCIATES PORTLAND ME 1,829 STILLWATER SOFT SERVE OLD TOWN ME 1,820 WING LI LUNG INC PRESQUE ISLE ME 1,819 UNION STREET ATHLETICS BANGOR ME 1,813 THE COUNTY QUICKSTOP INC LONDONDERRY NH 1,810 WINDWARD GARDENS LLC CAMDEN ME 1,807 W W GRAINGER INC & SUBS LAKE FOREST IL 1,795 DUPONT GERALD R NEW GLOUCESTER ME 1,793 DOWNEAST ORTHOPEDIC ASSOC PA BANGOR ME 1,791 LAWRENCE E LAVY DMD PA AUBURN ME 1,786 THERIAULT DUANE J SAINT AGATHA ME 1,786 RECORD TOWN USA LLC ALBANY NY 1,777 GARY C FERGUSON DMD MS LLC WATERVILLE ME 1,768 SAUCIER'S IGA, INC. VAN BUREN ME 1,762 ROUSSEL LOGGING INC MADAWASKA ME 1,759 JEREMY H BURDEN DDS PA BATH ME 1,758 MORRIS LOGGING INC FORT KENT ME 1,756 CEDAR RIDGE ASSOCIATES PORTLAND ME 1,755 WHEN PIGS FLY INC YORK ME 1,747 J P MARTIN & SONS CONSTRUCTION CORP CARIBOU ME 1,740 ROGERS PRECISION MACHINE INC LEWISTON ME 1,729 XEROX LEASE EQUIPMENT LLC ROCHESTER NY 1,719

23

Business Name City/Town State Refund

MORIN MARCEL SAINT DAVID ME 1,715 COAST LINE CREDIT UNION SOUTH PORTLAND ME 1,713 DOWN EAST EMULSIONS LLC BANGOR ME 1,710 PINE TREE VETERINARY HOSPITAL AUGUSTA ME 1,703 HAND WAYNE A BUCKSPORT ME 1,699 HF ENTERPRISES INC BATH ME 1,698 DESJARDINS LOGGING INC WALLAGRASS ME 1,691 HOLDEN AGENCY PORTLAND ME 1,690 C P TECHNOLOGIES INC SACO ME 1,675 SEA DOG BREW PUB III LLC PORTLAND ME 1,670 RAYMOND T BEDETTE DDS PA AUBURN ME 1,669 CR TANDBERG INC WINDHAM ME 1,667 COTE JEFF L BOWDOIN ME 1,666 TOBEY SHEETMETAL CO INC ELIOT ME 1,662 BMT LOGGING INC SAINT FRANCIS ME 1,660 WARREN DAPHNE G SACO ME 1,649 JOYCES IN HALLOWELL LLC HALLOWELL ME 1,638 MDL INC KENTUCKY FRIED CHICKEN PRESQUE ISLE ME 1,637 S E C INC ROCKLAND ME 1,632 BACON PRINTING INC BANGOR ME 1,629 IDEXX DISTRIBUTION INC WESTBROOK ME 1,623 CON-WAY FREIGHT INC SIDNEY ME 1,621 WILLIS OF NORTHERN NEW ENGLAND INC NASHVILLE TN 1,620 JC DELIMBING LLC FORT KENT ME 1,612 S H HOLDINGS INC BRUNSWICK ME 1,597 ANDROSCOGGIN ORAL & MAXILLOFACIAL S LEWISTON ME 1,584 IOCMA INC PORTSMOUTH NH 1,581 SODEXO OPERATIONS LLC BUFFALO NY 1,580 CAND INC WESTBROOK ME 1,571 WOODMANS LLC ORONO ME 1,562 SKOWHEGAN SNF OPERATIONS LLC SKOWHEGAN ME 1,561 WASTE MANAGEMENT OF NH ROCHESTER NH 1,561 PIENANA INC PRESQUE ISLE ME 1,553 LEWGOVS LLC OLD TOWN ME 1,546 THE WATERWORKS INC BANGOR ME 1,542 CUMBERLAND DENTAL ARTS PA CUMBERLAND ME 1,538 WALTZ PHARMACY INC CAMDEN ME 1,532 MCCORMICK AND BOUCHARD EYE CARE LLC DAMARISCOTTA ME 1,522 CYR ANDRE B FORT KENT MILLS ME 1,521 MAINE EDUCATION ASSN AUGUSTA ME 1,521 HANDYMAN EQUIP RENTAL CO INC PORTLAND ME 1,518 B & B INC WATERVILLE ME 1,510 LAWRENCE & WHITNEY DEVELOPMENT LLC HOLDEN ME 1,506 CELLARS OF MAINE SOUTH CASCO ME 1,502 MORIN FORESTRY INC FORT KENT ME 1,501 BANGOR CHRISTIAN SCHOOLS BANGOR ME 1,501 GEORGES BANANA STAND INC CORNVILLE ME 1,498 PRESQUE ISLE COUNTRY CLUB PRESQUE ISLE ME 1,483 ROCKPORT MARINE INC ROCKPORT ME 1,469 BELFAST OPERATIONS LLC BELFAST ME 1,459 TAGGART CONSTRUCTION INC. FREEPORT ME 1,456 RAMPART BITUMINOUS LLC WINDHAM ME 1,452 CAPITAL FAMILY PRACTICE PA AUGUSTA ME 1,450 EVERGREEN CUSTOM PRINTING INC AUBURN ME 1,447 JELLISON FITNESS S PORTLAND ME 1,441 ALPINE FITNESS & ENTERPISES LLC PORTLAND ME 1,441 KENNEBEC INTERNAL MEDICINE AUGUSTA ME 1,437 DIESEL FUEL SYSTEMS INC BANGOR ME 1,435 ACADIA FEDERAL CREDIT UNION FORT KENT ME 1,433 JAKE BARBOUR INC ROCKLAND ME 1,432 LAWRENCE AMOS P SAINT ALBANS ME 1,430

24

Business Name City/Town State Refund

W L STURGEON INC CORNISH ME 1,428 ROUSSEAU ENTERPRISES INC BRUNSWICK ME 1,427 BEAUREGARD EQUIPMENT INC COLCHESTER VT 1,421 BOULOS COMPANY THE PORTLAND ME 1,415 LANK MACHINING CO LLC SACO ME 1,413 FRANKLIN CHRYSLER INC FARMINGTON ME 1,408 MOHMAND MIRALAM K ORONO ME 1,404 R H WALES & SON INC LOVELL ME 1,395 WATERVILLE COUNTRY CLUB INC WATERVILLE ME 1,392 CLOSE ENTERPRISES INC PORTLAND ME 1,391 FAMILY EYEHEALTH & CONTACT LENS CTR LEWISTON ME 1,390 CARE & COMFORT WATERVILLE ME 1,389 ADIDAS AMERICA INC SPARTANBURG SC 1,379 SCARBOROUGH OPERATIONS LLC SCARBOROUGH ME 1,378 LASERWORDS US INC SAN CARLOS CA 1,373 MERIT OF MAINE INC LEWISTON ME 1,366 OUELLETTE & ASSOC PA LEWISTON ME 1,362 TIMBER RESOURCE GROUP INC FARMINGTON ME 1,359 WILKINSON TERRY E GRAY ME 1,358 DM BLACK INC WESTBROOK ME 1,352 MARK DIAMOND DDS LLC SCARBOROUGH ME 1,343 BEEAKER WILLIAM P TURNER ME 1,342 HAMMOND CLIFTON K BELGRADE ME 1,336 JACQUES ANDREW P BINGHAM ME 1,334 D C HOLDINGS INC BRUNSWICK ME 1,315 MRB LLC HOUSE OF FITNESS LEWISTON ME 1,311 MGT LOGGING INC SAINT FRANCIS ME 1,311 MIKE THERIAULT CONSTRUCTION LLC GREENVILLE ME 1,308 ANTONIOS NEW YORK DELI LEWISTON ME 1,307 MAINE DERMATOLOGY LLC LINCOLNVILLE ME 1,305 RIPLEY & FLETCHER CO SOUTH PARIS ME 1,294 FOUR SEASON GROUNDS CARE INC BRUNSWICK ME 1,292 BASHAM TREE SERVICE INC SOUTH CHINA ME 1,289 STAAR PROPERTIES LLC ORONO ME 1,286 NORTHEAST PAINTING & COATING INC LEWISTON ME 1,280 BARSTOW III GEORGE WESTBROOK ME 1,279 ABC SUPPLY CO INC BELOIT WI 1,279 FRG INC TOPSHAM ME 1,279 M J OUELLETTE & DAUGHTERS INC CARIBOU ME 1,275 QUARTER POINT WOODWORKING LLC WINDHAM ME 1,272 GENERAL ELECTRIC INTERNATIONAL, INC LAKELAND FL 1,268 R A WEBBER & SONS INC HARPSWELL ME 1,267 ARAMARK EDUCATIONAL SERVICES, INC PHILADELPHIA PA 1,256 HARDWARE ACQUISITION CO LLC PORTLAND ME 1,254 BLAKE MICHAEL A DEXTER ME 1,249 EASTERN MOUNTAIN SPORTS INC PETERBOROUGH NH 1,240 FULLER CHEVROLET-GMC, INC ROCKLAND ME 1,239 NELSON & SMALL INC PORTLAND ME 1,233 MORINS MACHINE SHOP INC LEWISTON ME 1,232 DAWSON SMITH PURVIS & BASSETT PA PORTLAND ME 1,230 MAINE HIGHLANDS FED CREDIT UNION DEXTER ME 1,230 GIBBS OIL CO LIMITED PARTNERSHIP LYNNFIELD MA 1,221 KD LANDSCAPING COMPANY FALMOUTH ME 1,220 BASICS FITNESS CENTER INC SOUTH PORTLAND ME 1,218 LEWISTON MUNICIPAL FED CREDIT UNION LEWISTON ME 1,213 KING NEPTUNE INC WINSLOW ME 1,212 WDQ INC BELFAST ME 1,209 WORLD KITCHEN LLC ROSEMONT IL 1,209 LINCOLN ME FEDERAL CU LINCOLN ME 1,208 PORTLAND GASTROENTEROLOGY ASSOCIATES PORTLAND ME 1,206 GIGUERE ENTERPRISES INC WATERVILLE ME 1,203

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Business Name City/Town State Refund

JOHN'S CONVENIENCE PLUS INC FORT KENT ME 1,195 JAD FRANCHISES DURHAM ME 1,193 AARP WASHINGTON DC 1,191 REEBOK INTERNATIONAL LTD & UNITARY SUBS CANTON MA 1,188 FARMINGTON FORD INC FARMINGTON ME 1,187 RICE RENTAL INC HARTLAND ME 1,185 ELLSWORTH BUCKSPORT DENTAL ASSOC PA ELLSWORTH ME 1,183 ROLLER RINK INC PORTLAND ME 1,179 BROWNE BOYS INC VASSALBORO ME 1,179 PELLETIER LARRY L ORRINGTON ME 1,174 MICHELE E SPEKHARDT DMD PA BANGOR ME 1,171 SWAMP BUCK RESTAURANT & LOUNGE FORT KENT ME 1,171 LASH ANTHONY D WALDOBORO ME 1,170 NORTH DEERING VETERINARY HOSPITAL LLC PORTLAND ME 1,167 H G WILLIAMS JR PROPERTIES INC RAYMOND ME 1,164 EASTERN MAINE EMERGENCY VETERINARY BREWER ME 1,164 GRANT'S BAKERY INC LEWISTON ME 1,163 BEDFORD RAYMOND P MERCER ME 1,158 C & G BROWN INC LITCHFIELD ME 1,156 THIBODEAU DAVID R LEWISTON ME 1,154 NORTHEAST TOOL & DIE CO INC NORWAY ME 1,153 MAINE SALT COMPANY HERMON ME 1,152 DUNHAM CHRISTOPHER B PHILLIPS ME 1,152 AUBURNDALE CLEANING CENTER INC AUBURN ME 1,146 CALSON 1 WATERVILLE ME 1,146 LEON E BARD & SONS INC LISBON FALLS ME 1,142 KENNEBUNK OPERATIONS LLC KENNEBUNK ME 1,141 MAINE PHOTO EXPRESS INC PORTLAND ME 1,141 CAMPBELLS USED AUTO PARTS INC LISBON ME 1,132 D B J MCGUIRE INC HOULTON ME 1,129 FOSTER COLOR LAB INC. HAMPDEN ME 1,129 TRIPLE M TRUCKING INC ALLAGASH ME 1,125 CAPPZA INC WATERVILLE ME 1,122 TIDE MILL ENTERPRISES EDMUNDS TWP ME 1,122 FRED'S VENDING INC OAKLAND ME 1,121 AMERICAN CONCRETE INDUSTRIES INC AUBURN ME 1,108 GOSSELIN & DUBORD P.A. LEWISTON ME 1,102 CORNER LAUNDROMAT LLC AUBURN ME 1,101 WHITCO WINDHAM LLC PORTLAND ME 1,082 FRED'S COFFEE COMPANY OAKLAND ME 1,078 MOUNT PLEASANT DENTAL CARE PA WEST ROCKPORT ME 1,072 MORNINGSTAR MARBLE & GRANITE INC TOPSHAM ME 1,071 NICKERSON AUTO SALES INC WEST FARMINGTON ME 1,070 EDWIN PELLETIER & SONS INC FRENCHVILLE ME 1,068 SUMMIT ENVIRONMENTAL CONSULTANTS INC LEWISTON ME 1,068 R N HASKINS PRINTING CO INC OAKLAND ME 1,064 GOODWINS ACQUISITION LLC OXFORD ME 1,063 ALLENFARM FENCE COMPANY INC HERMON ME 1,063 BCS TRANSPORT INC FORT KENT ME 1,060 APPLE VALLEY GOLF COURSE INC LEWISTON ME 1,056 COTHRAN MICHAEL T ALBION ME 1,052 WORKGROUP TECHNOLOGY PARTNERS INC WESTBROOK ME 1,048 RESULTS MARKETING & DESIGN LLC WESTBROOK ME 1,045 NOROGALA LLC BANGOR ME 1,044 DR STEVEN ZEMBROSKI DMD INC AUGUSTA ME 1,044 LAWRENCE RUSSELL S SOUTH THOMASTON ME 1,042 KINNEY MICHAEL W DANFORTH ME 1,041 COLE WHITNEY FORD INC LINCOLN ME 1,037 BULICK PAUL M WEST BOWDOIN ME 1,030 SWEET SENSATIONS ROCKPORT ME 1,028 G H M AGENCY INC WATERVILLE ME 1,028

26

Business Name City/Town State Refund

JRS INC FORT KENT ME 1,025 T KEVIN SULLIVAN DMD LLC BRUNSWICK ME 1,020 GARD INNS FREEPORT ME 1,019 OAKES & PARKHURST GLASS INC MANCHESTER ME 1,014 PINE POINT REALTY INC C/O SANDY RIVER HEALTH SYSTEM

PORTLAND ME 1,014

MID-MAINE INTERNAL MEDICINE, P.A. NORTH VASSALBORO ME 1,004 CARIBOU EYECARE PA CARIBOU ME 1,003 MAINE COAST EYE CARE ROCKPORT ME 1,000 TURFS SPORTS PUB INC PORTLAND ME 998 HEATHROW CORPORATION LEWISTON ME 993 PISCATAQUA LANDSCAPING CO INC ELIOT ME 992 WESTERN MAINE TIMBERLANDS FRYEBURG ME 991 THE CHISHOLM 2006 CORP LINCOLN RI 988 DIRECT CAPITAL CORP PORTSMOUTH NH 984 RIVALRIES LLC PORTLAND ME 980 NORTHEAST PERIODONTAL ASSOCIATES PA BANGOR ME 979 FASTWASH INC. WATERVILLE ME 978 B & B PAVING INC HERMON ME 975 SMITH CARL W MAPLETON ME 966 WATERVILLE PEDIATRICS INC WATERVILLE ME 965 SHIRETOWN INVESTMENTS PRESQUE ISLE ME 961 MILAD BOZORGNIA DMD PA EAST WILTON ME 957 JETBLUE AIRWAYS CORPORATION DARIEN CT 954 NICKERSON CONSTRUCTION INC NEW LIMERICK ME 953 TRACY L GORDON STRONG ME 949 SNELL FAMILY FARM INC BAR MILLS ME 946 FOOTLONG ENTERPRISE LLC AUGUSTA ME 945 CHASE VAUGHN L MAPLETON ME 941 IDEXX PHARMACEUTICALS INC WESTBROOK ME 940 PATRONS OXFORD MUTUAL INSURANCE CO AUBURN ME 934 D & D CONSTRUCTION INC HERMON ME 932 BATES MILL DERMATOLOGY PLLC LEWISTON ME 929 HARRY E NASON INC AUBURN ME 928 MAINE WINTER SPORTS CENTER LIMESTONE ME 926 CUSTOM METAL FABRICATORS OF MAINE INC LEWISTON ME 925 THERIAULT GERARD SAINT AGATHA ME 924 WOOD MILL INC NORRIDGEWOCK ME 921 RICHARD P WALTZ PLBG & HTG CO PORTLAND ME 916 TRIPLE S INVESTMENTS LLC S PORTLAND ME 916 GENERAL DOORS CORPORATION BRISTOL PA 907 CHIROPRACTIC CORP OF N MAINE HOULTON ME 902 MCLEOD OPTICAL COMPANY INC DALLAS TX 901 MALONEY ALBERT I WALDOBORO ME 900 CARIBOU COUNTRY CLUB CARIBOU ME 899 WEST MINOT MILL WORK INC WEST MINOT ME 898 ROARING BROOK CONSULTANTS INC SOUTH BERWICK ME 897 SPARTAN LLC LEWISTON ME 895 LE CLUB PASSETEMPS INC LEWISTON ME 891 MARK'S INC LISBON FALLS ME 890 MALONE COMMERCIAL BROKERS INC PORTLAND ME 890 ELM CITY SURGICAL PA WATERVILLE ME 890 SILVER MAPLE FARMS INC ALBION ME 884 CAHILL TIRE INC BATH ME 882 HAROLD C RALPH CHEVROLET INC WALDOBORO ME 881 COMMERCIAL PAVING LLC GORHAM ME 878 MCTEAQUE HIGBEE CASE COHEN WHITNEY & TOKER, PA TOPSHAM ME 874 S H NEVERS INC NEW LIMERICK ME 871 KOZAK & GAYER, P.A. AUGUSTA ME 869 KWIK KOPY PRINTING SOUTH PORTLAND ME 867 STIMSON EXCAVATING INC FALMOUTH ME 867

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Business Name City/Town State Refund

MASSE EARTHWORKS LLC WOODLAND ME 862 ROBINSON KRIGER & MCCALLUM PORTLAND ME 859 ENTERPRISE ELECTRIC INC LISBON FALLS ME 858 A & L CONSTRUCTION INC PRESQUE ISLE ME 855 MICHELE SHEMS DMD PA FALMOUTH ME 848 J A & R FARMS SAINT FRANCIS ME 847 OAKLAND SHEET METAL INC OAKLAND ME 846 EASTERN MAINE EYE ASSOCIATES PA BANGOR ME 837 BMW OF NORTH AMERICA LLC WESTWOOD NJ 835 ADT SECURITY SERVICES INC PRINCETON NJ 831 FORMALITY LLC STRATHAM NH 831 CAMERON TIRE & SERV CO INC AUBURN ME 827 DAVIS ROCKWELL F FALMOUTH ME 824 OXFORD HILLS DENTAL ASSOCIATES PA NORWAY ME 819 ENVIROMAT LLC PORTLAND ME 817 KOUTSIKOS JIMMY P TURNER ME 812 MEDCOM LLC BANGOR ME 811 MONAGHAN LEAHY LLP PORTLAND ME 810 GRONDIN LAURENT N SABATTUS ME 806 CATHERINE M. KIMBALL DO PA WATERVILLE ME 806 ZIMBA COMPANY, INC. FAIRFIELD ME 804 START TO FINISH LLC LEWISTON ME 800 NORTH COUNTRY LOGGING INC FORT KENT ME 798 SULLIVAN LOGGING INC ASHLAND ME 796 ROSES COMMERCIAL CLEANING LLC LEWISTON ME 795 NADEAU ORTHODONTICS PA KENNEBUNKPORT ME 795 CROCKETT BRUCE R FARMINGDALE ME 792 M & M SHEETMETAL & WELDING INC PRESQUE ISLE ME 792 PELLETIER LOUIS A ALLAGASH ME 788 LUIGGIS PIZZERIA INC LEWISTON ME 786 BEDARD MEDICAL INC LEWISTON ME 785 TWIN CITY SHEET METAL, INC. BANGOR ME 785 RENTOWN INC PRESQUE ISLE ME 783 BRELAC INC ST COME LINIERE QC 782 ROOSTER BROTHER INC ELLSWORTH ME 782 QED OPTICAL, INC. HOULTON ME 778 TRASK DECROW MACHINERY INC SOUTH PORTLAND ME 777 COSMETIC & GENERAL DENTISTRY WINTHROP ME 774 COYNE MARGARET A PORTLAND ME 765 STONELEDGE ANIMAL HOSPITAL WESTBROOK ME 763 BATH HOTEL LLC FREEPORT ME 762 THE MACLAND COMPANY AUBURN ME 760 JOKAST INC BRUNSWICK ME 758 ROCKLAND ANIMAL HOSPITAL LLC ROCKLAND ME 752 AUSTIN ASSOCIATES PA CPA'S AUBURN ME 749 KENNEY FARMS INC MAPLETON ME 749 DOCTORS DAVIS AND OLSON LLC DAMARISCOTTA ME 748 JACKMAN EQUIPMENT INC JACKMAN ME 746 REFURB SUPPLIES LLC WINDHAM ME 745 OPERATIONS FORESTIERES ST PROSPER QC 745 ELCO INC ELCO PRECISION MACHINE LEWISTON ME 745 SCHWARTZBERG GARY D WATERVILLE ME 741 CASTNER FARM INC WALDOBORO ME 738 THERMOFORMED PLASTICS OF NEW ENGLAND LLC BIDDEFORD ME 738 FREEPORT CAFE FREEPORT ME 737 HARDY WOLF & DOWNING PA LEWISTON ME 735 B & R ENERPRISES INC LEWISTON ME 734 HARDING ALAN F PRESQUE ISLE ME 732 ROY T. INC ST JOHN PLT ME 728 EVENTECTIVE INC PORTLAND ME 722 GREGOIRE'S CAMPGROUND, INC. WELLS ME 720

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Business Name City/Town State Refund

WILLIAMSON JR JAMES E ORRINGTON ME 719 KARDEX REMSTAR, INC WESTBROOK ME 717 CARPE DIEM COFFEE ROASTING INC NORTH BERWICK ME 715 ROLANDS DRYWALL INC SABATTUS ME 714 R&R LOGGING INC FORT KENT ME 711 MCBREAIRTY MARTIN ST JOHN PLT ME 707 COUNTY YANKEE HOULTON ME 705 SJ MAINE FOOD INC BURLINGTON MA 705 HARRIS R & HARRIS CA PTNRS DAYTON ME 704 BURGESS ADVERTISING & ASSOC. INC. PORTLAND ME 701 PANTIM WOOD PRODUCTS INC PORTLAND ME 698 GECF LOAN LEASE HOLDING INC FORT MYERS FL 697 MAGELLA BOUCHARD LOGGING FORT KENT ME 692 PAUL MARTIN TRUCKING ST JOHN PLT ME 689 CUNNINGHAM WAYNE WALDOBORO ME 687 BELMONT MOTEL CORP SKOWHEGAN ME 684 MAINE LASER SKIN CARE P A NORTH VASSALBORO ME 684 D & D SPECIALTIES INC SAINT AGATHA ME 681 BASEBALL INC AND ASTROSPHERE INC SACO ME 681 WELLS FARGO HOME MORTGAGE DES MOINES IA 678 BEAULIEU & SON TRUCKING INC ST JOHN PLT ME 677 ANGUS ENTERPRISES LLC ROCKLAND ME 677 SHOE SHOW INC CONCORD NC 676 ELM STREET PRINTING & GRAPHICS INC CAMDEN ME 674 MORRIS SWITZER ENVIRON FOR HEALTH WILLISTON VT 669 BRADFORD GENERAL STORE INC BRADFORD ME 668 YOUNG GUNS AUTO REPAIR SERVICE INC LEWISTON ME 668 DONMAR INC BANGOR ME 667 BEACON ANALYTICAL SYSTEMS INC SACO ME 667 FROST'S MOBIL SERVICE PITTSFIELD ME 664 TANGLEWOOD ENTERPRISES INC FORT KENT ME 664 COTE NEIL H BOWDOIN ME 663 COMMERCIAL DELIVERY SYSTEMS LLC BANGOR ME 658 JOSEPHS INC PORTLAND ME 656 WHEATON & MCLAUGHLIN INC PRINCETON ME 656 CAMDEN OPERATIONS LLC CAMDEN ME 655 ZHONG SONG Q FREEPORT ME 650 MAINE HOSPITAL ASSOCIATION AUGUSTA ME 650 BALBONI PAUL L OAKLAND ME 650 CONNELL EQUIPMENT LEASING CO BERKELEY HEIGHTS NJ 644 COASTAL PRODUCTS COMPANY LISBON FALLS ME 643 BRINET LEWISTON ME 640 KENNETH H ROCKWOOD DVM PA FARMINGTON ME 640 LAWRENCE B & SACHS S PTNRS HAMPDEN ME 640 FORT KENT GOLF CLUB FORT KENT ME 638 FALMOUTH ELECTRONICS RADIO SHACK WINDHAM ME 636 GREAT LAKES FULFILLMENT LEWISTON ME 636 QUALITY PAVING LLC CARIBOU ME 634 RICHARDS BLAINE A TRENTON ME 632 DONNAS DAYCARE & PRESCHOOL LEWISTON ME 632 SCHLUMPF INC WINDHAM ME 629 BEALS COIN-OP LLC AUBURN ME 627 RALPH MCNAUGHTON CONSTRUCTION INC NEWPORT ME 623 SUPERMEDIA SERVICES EAST INC UPPER DARBY PA 621 P&L LOGGING CORP FORT KENT ME 619 MID MAINE CPL LLC AUBURN ME 616 BOUCHARD & SONS TOWING INC HAMPDEN ME 614 MARGER ENTERPRISES INC SEARSPORT ME 613 FOX PROPERTY MAINTENANCE FALMOUTH ME 613 FAST BREAKS INC LEWISTON ME 606 LEETE & LEMIEUX PA PORTLAND ME 604

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Business Name City/Town State Refund

PLUM CREEK TIMBER COMPANY LP SEATTLE WA 600 AUTOMATIC DISTRIBUTORS INC BANGOR ME 598 A Z TECHNICAL INC CLINTON ME 594 WELCH JENNIFER DIXMONT ME 593 DESJARDINS JEREMY L WALLAGRASS ME 592 MIDTOWN TUNNEL CORPORATION LEWISTON ME 591 ALLIED PHYSICAL THERAPY FARMINGTON ME 587 TUESDAY MORNING INC ADDISON TX 586 GAZ BAR MAINE INC ESTCOURT STATION ME 586 BENSON JOYCE TROY ME 584 SPORTSMANS HARDWARE WESTBROOK ME 580 D PLOURDE LOGGING INC FORT KENT ME 579 MICHAEL R NAWFEL DMD PA OAKLAND ME 578 GALT BLOCK WAREHOUSE CO BANGOR ME 575 KENNEBEC VETERINARY SERV INC OAKLAND ME 570 LEVASSEUR PHILIP L FORT FAIRFIELD ME 570 COLONIAL PACIFIC LEASING CORP CEDAR RAPIDS IA 569 THOMAS ENTERPRISES INC SEARSMONT ME 566 GUIMOND TIMMY H FORT KENT ME 564 DRILLEN ENTERPRISES INC LEWISTON ME 561 B & B EMBROIDERY INC SIDNEY ME 558 DOGGETT AND SONS CONSTRUCTION INC WATERBORO ME 558 TAFT DAVID N HARPSWELL ME 558 KARP INC PRINCETON ME 557 M W EDUCATIONAL SERVICES INC SOUTH PORTLAND ME 556 WARE STREET INN LTD THE LEWISTON ME 556 SOUTH BEACH TANNING INC WATERVILLE ME 556 ST AGATHA FEDERAL CREDIT UNION SAINT AGATHA ME 556 ALION SCIENCE & TECHNOLOGY ISELIN NY 555 MICHAEL T RUETTY DDS LLC SOUTH PORTLAND ME 554 PELLETIER KENNETH SAINT DAVID ME 554 HEUTZ OIL CO INC LEWISTON ME 552 HALES LAWNCARE INC YORK ME 551 MAINE EDUCATION CREDIT UNION AUGUSTA ME 551 COOPER PAVING LLC MINOT ME 550 ENDODONTIC SOLUTIONS P C WINSLOW ME 550 HALLOWELL BREWING CO HALLOWELL ME 545 CLABBY MICHAEL J LEWISTON ME 540 LOADING EDGE, INC FREEPORT ME 540 MAROON FLOORING INC WATERVILLE ME 538 MICHAUD FARMS BROAD ACRES LLC CHINA VILLAGE ME 535 MOONLIGHT CLEANERS INC GRAY ME 534 KOEHLER WOODWORKS INC BRUNSWICK ME 528 BOB BARROWS CHEVROLET INC WINTHROP ME 528 PERRY FITTS BOULETTE & FITTON PA OAKLAND ME 527 MILLER BAKER & COOPER COMPANY PORTLAND ME 527 DEPREY FARMS INC NEW CANADA ME 525 DESROSIER JOHN W LITCHFIELD ME 524 ANDY JANDREAU TRUCKING INC FORT KENT MILLS ME 522 WING XING SHENG INC HOULTON ME 522 G V LOGGING INC FORT KENT ME 519 MELANSON CONSTRUCTION INC LEWISTON ME 515 FORT KENT ANIMAL HOSPITAL PA FORT KENT ME 513 ALBUS BUSINESS GROUP PORTLAND ME 512 MEDOMAK VETERINARY SERVICES INC WALDOBORO ME 505 FGS/CMT INC BANGOR ME 503 PERCY'S AUTO SALES, INC. PRESQUE ISLE ME 501 SEEKINS ROBERT A SEARSPORT ME 500 ANCO INC WATERVILLE ME 497 LINSCOTT A BABETTE SPRINGFIELD ME 496 FELCH & COMPANY LLC CARIBOU ME 494

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Business Name City/Town State Refund

BARNES ELLEN S ROCKLAND ME 492 ROBERT DAIGLE & SONS INC NEW CANADA ME 490 COUNTRY HOME CORP AUBURN ME 489 ATLANTIC LANDSCAPE & DESIGN INC SCARBOROUGH ME 480 MACHINING INNOVATIONS INC OAKLAND ME 478 NU-TEK INC PRESQUE ISLE ME 475 CAMDEN MAINE STAY INN LLC CAMDEN ME 475 CLAIRES BOUTIQUES INC PEMBROKE PINES FL 470 TOWER CONTROL INC BELFAST ME 470 BLUEWATER VETERINARY SERVICES PA SOUTH PORTLAND ME 467 MOORE ROBERT DOVER FOXCROFT ME 466 MANDELL DON ROCKLAND ME 464 PROVENCHER LANDSCAPE & NURSERY INC. LEWISTON ME 460 BUDGET BUSINESS MACHINES INC LEWISTON ME 459 MACQUARIE EQUIPMENT FINANCE LLC BLOOMFIELD HILLS MI 454 PERRYS INC PRESQUE ISLE ME 451 WELLNESS & CHIROPRACTIC CARE LLC BRUNSWICK ME 448 BEDARD LONG TERM CARE LEWISTON ME 440 MAPLE HILL FARM INC HALLOWELL ME 440 QUALITY COPY INC HALLOWELL ME 437 DARLING INDUSTRIAL GROUP INC WELLS ME 436 AZKO NOBEL PAINTS LLC CHICAGO IL 435 BISHOPS LAUNDRY & CARPET CLEANING LLC CAMDEN ME 431 RELATIONAL LLC ROLLING MEADOWS IL 431 TRIANGLE SERVICE CENTER INC LEWISTON ME 431 SHREE KRISHNA LLC BRUNSWICK ME 429 COASTAL RETAIL CORP SOUTHWEST FOODMART PRINCETON ME 426 STANDARD WATERPROOFING INC WATERVILLE ME 425 IDEXX VETERINARY SERVICES INC WESTBROOK ME 422 A E HODSDON WATERVILLE ME 420 S T VREELAND ADVERTISING YARMOUTH ME 416 WINTHROP RESOURCES CORPORTAION MINNETONKA MN 414 WEBSTER ENGINEERING CORP AUBURN ME 414 SIMPLEXGRINNELL LP BOCA RATON FL 410 MID MAINE MARINE INC OAKLAND ME 409 BRUZGO & KREMER PORTLAND ME 406 KINDRED NURSING CENTERS EAST LOUISVILLE KY 405 CAFE CREME INC BATH ME 404 DAVIS LANDSCAPE CO INC LISBON ME 403 MAINE STREET GRAPHICS INC BRIDGTON ME 403 DEWAN TERRENCE J NEW GLOUCESTER ME 402 PAGE PAUL H SOUTH CHINA ME 400 THE FINISH LINE INC INDIANAPOLIS IN 399 NORTHBOROUGH REALTY HOLDINGS CHELMSFORD MA 398 CHARLES B DAVIS CO INC WATERVILLE ME 398 RICKER PLAZA ASSOCIATES PORTLAND ME 397 NAHEKS INC GORHAM ME 396 BUEN APETITO WATERVILLE ME 395 HILLCO SPECIALTIES INC WINDHAM ME 394 DAIGLE STEVE P FORT KENT ME 391 COOK TAMMY L BATH ME 390 BAYSIDE SUPERMARKET #124 MILBRIDGE ME 388 CIVIELLO JR CHARLES A BANGOR ME 386 AIR WISCONSIN AIRLINES CORPORATION APPLETON WI 385 COLONIAL ADJUSTMENT INC WESTBROOK ME 384 DONALD J. & RACHEL C. PARADIS PTNRS OAKLAND ME 384 CATS ON CALL INC SCARBOROUGH ME 383 MOORE MARIANNE CALAIS ME 381 LE G CORPORATION WINSLOW ME 380 PARLIN RACHEL L BATH ME 378 HOLIDAY PROPERTIES OF FT MYERS, INC ROCKLAND ME 376

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Business Name City/Town State Refund

JEFFREY & OWEN SMITH , INC MAPLETON ME 371 CAPOZZA INC N MONMOUTH ME 369 MACHIAS ANIMAL HOSPITAL INC MACHIAS ME 368 AFFILIATED COLLECTIONS INC BANGOR ME 368 FILLMORE'S INCORPORATED SEARSPORT ME 368 BLUE SKY BAKERY LLC GARDINER ME 367 LEPAGE MOTORSPORT INC AUBURN ME 359 GERALD C THOMAS INC GUILFORD ME 353 WOODLANDS OF ROCKLAND WATERVILLE ME 353 MILLIARD CONSTRUCTION CO INC WELLS ME 353 DENNIS J KING MASONRY INC HANCOCK ME 351 HAWORTH STEPHEN OAKLAND ME 351 PINE TREE PHYSICAL THERAPY INC BANGOR ME 350 SHANKMAN & ASSOCIATES LEWISTON ME 349 HALLOWELL HILLSIDE TERRACE, LLC WATERVILLE ME 348 BUCK FARMS MAPLETON ME 348 RICHARD L GOODWIN OD PC HOULTON ME 347 SEMICONDUCTOR OF ME FCU SOUTH PORTLAND ME 347 FALES & FALES PA LEWISTON ME 345 MADAWASKA PHARMACY LLC MADAWASKA ME 340 GREGORY MD JOHN G NORTHPORT ME 340 FIVE STAR BUILDERS LLC WINTHROP ME 337 NEUMAYER JAMES C PRESQUE ISLE ME 336 ROBUSTELLI, SOUCY & HUSSEY, PA LEWISTON ME 333 PAPE AUTO MOTION INC SOUTH PORTLAND ME 333 J.B. BROWN & SONS PORTLAND ME 332 SMART CHIROPRACTIC OLD TOWN ME 327 EDWARDS RESTAURANT READFIELD ME 327 F A WILDNAUER WOODWORK INC SOUTH BERWICK ME 326 HUFF JOEL L WELLINGTON ME 326 VERVE INC ORONO ME 324 AROOSTOOK PRINT SHOP INC HOULTON ME 323 CIULLA MICHAEL A LEE ME 323 DOUG HARRIS TRUCKING INC. FARMINGTON FALLS ME 319 CAPE VETERINARY PROPERTIES LLC SOUTH PORTLAND ME 316 PORT ROBINSON ENTERPRISES LLC HOULTON ME 316 PROCK MERLE E WALDOBORO ME 315 TRAFTON LAWRENCE C WELLINGTON ME 315 CHIANG VALERIE BOWDOINHAM ME 314 ETK SKY INC ROCKLAND ME 313 BERRY FOWLES & CO FALMOUTH ME 309 MAXWELLS INC CAPE ELIZABETH ME 308 STICKY FINGERS WALDOBORO ME 308 DAVIS CHIROPRACTIC PA LEWISTON ME 307 QUICK CHANGE ASSOCIATES LLC CAPE ELIZABETH ME 304 REXEL DALLAS TX 304 STADDEN RONALD R BRUNSWICK ME 301 WAGON MASTERS INC SCARBOROUGH ME 297 HANNDS ON ICE CREAM BANGOR ME 295 FOX RUN MOBILE HOME SALES INC LEWISTON ME 293 MILTON'S SPA OF MAINE INC YARMOUTH ME 291 WHEELER & AREY PA WATERVILLE ME 291 RIVERVIEW LEASE/LOAN HOLDING INC FORT MYERS FL 290 AMEDISYS MAINE PLLC BATON ROUGE LA 287 FREEMAN SR GARY W WELLS ME 285 BRIAN J BOUCHARD & SONS INC EAGLE LAKE ME 283 LINNCO INC BRUNSWICK ME 281 GOLDBRIDGE PARTERS INC AUGUSTA ME 280 GOLDBERG MICHAEL P ORONO ME 279 EXCIDE TECHNOLOGIES MILTON GA 277 GUIMOND JR ALBERT FORT KENT ME 276

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WINGNUTS CORP BATH ME 275 KINNEYS CONSTRUCTION INC SEARSPORT ME 274 ACKERMAN JOEL F LAMOINE ME 273 ALLEN STERLING & LOTHROP FALMOUTH ME 269 SEVERSON HAND & NELSON PA HOULTON ME 269 GRONDINS AUTO BODY JAY ME 269 PYE RONALD A BATH ME 268 DAVINCI SIGNS LLC HERMON ME 265 TOWNE MOTEL LLC CAMDEN ME 264 AMERIFIRST APPRAISAL COMPANY LEWISTON ME 262 SPIVEY ROBERT M BRUNSWICK ME 260 CHESTER A RICE CO NOBLEBORO ME 259 HIGGINS CONSTRUCTION INC OAKLAND ME 259 CAMDEN PRINTING INC ROCKPORT ME 258 BIG G'S DELI (A MAINE CORP) WATERVILLE ME 258 MAINE HEALTH CARE ASSOCIATION AUGUSTA ME 254 LEDGE-HILL SERVICE INC FORT KENT ME 253 BLANCHETTE JEFFREY NEW CANADA ME 250 VOISINE TOMMY FORT KENT ME 248 HUNNEWELL RODNEY D NEW GLOUCESTER ME 248 CENTRAL STREET MARKET INC BUCKSPORT ME 243 MOONLIGHT CLEANERS OF SCARBOROUGH GRAY ME 242 NEVERS CORP NEW LIMERICK ME 242 UNION FARM EQUIPMENT INC UNION ME 241 OTIS ELEVATOR CO HARTFORD CT 241 REYNOLDS KRISTOPTER R WINSLOW ME 236 MATH COPPER LLC WINDHAM ME 235 PILKINGTON NORTH AMERICA INC TOLEDO OH 233 JUST FRAMING INC BATH ME 232 ALL PLAY LLC LINCOLNVILLE ME 231 M T K INC GARFIELD PLT ME 230 MACCOOLE JEFFREY H ROCKPORT ME 230 GOLDEN LI'S INC MADAWASKA ME 229 AYOTTE LAWRENCE P BREWER ME 227 GELCO CORPORATION FORT MYERS FL 226 UNDERWOOD ELECTRIC INC PRESQUE ISLE ME 223 MORTON LARRY & JASON MORTON PTNRS PITTSFIELD ME 223 RICHARD J MAZZEI MDPA BANGOR ME 223 XURON CORP SACO ME 221 FREEPORT WOODWORKING ASSOCIATES INC FREEPORT ME 218 PRECISION TREE & LANDSCAPING WINSLOW ME 217 DESJARDINS BRUCE WALLAGRASS ME 215 ROARING BROOK NURSERIES INC WALES ME 215 HOOPER KENNETH C SEARSPORT ME 214 COLONIAL THEATRE BELFAST ME 214 PATRICK ST PETER & SONS INC CARIBOU ME 212 CORRIVEAU ROBBY FORT KENT ME 211 WARREN CURRIER & BUCHANAN PORTLAND ME 210 STANLEY D ARMSTRONG DMD PA WINDHAM ME 209 WALLACE JULIA L TOPSHAM ME 208 JORDAN EQUIPMENT CO PORTLAND ME 208 GREEN ARROW FARMS CORP SEARSMONT ME 205 METAYER EYECARE PA WINDHAM ME 204 MIDDLE RANGE POND RESTAURANT LLC POLAND SPRING ME 204 SAUCIER JACQUES FORT KENT MILLS ME 203 LABONTY ENGINEERING INC SCARBOROUGH ME 203 LEARY JAMES H SACO ME 202 MAINE COAL SALES CO HERMON ME 200 PELLETIER & DAUGHTERS CONSTRCTN INC BELFAST ME 200 PRESCOTT STEPHEN BRUNSWICK ME 197 RUSH WANITA HOULTON ME 196

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PINE TREE ENGINEERING INC. BATH ME 196 WOO HOO INC WATERVILLE ME 195 MARTIN PAUL G ST JOHN PLT ME 191 KJUS USA FARMINGTON ME 191 MILAREPA CORPORATION BELFAST ME 188 EVERETT STEVEN A ANSON ME 187 TMATT TAX AND FINANCIAL BANGOR ME 184 PLOURDE MORNEAULT & DUBAY PA FORT KENT ME 179 KELLERAN COURT ASSOCIATES PORTLAND ME 179 BUCKSPORT MOTOR INN LLC BUCKSPORT ME 178 DORKS UNLIMITED FREEPORT ME 176 TEAGUE DISTRIBUTORS INC FAIRFIELD ME 176 RGIS ROCHESTER MI 175 OFFICE OF CORNELIA C VIEK CPA BRUNSWICK ME 175 WEBSTER DEANE F ORRINGTON ME 174 ALIZARIN INC UNION ME 174 MAINE PROPANE DISTRIBUTORS INC HERMON ME 173 DGL INC LISBON ME 170 MAPLETON OIL CO INC MAPLETON ME 169 O'DONNELL & LEE, LLC WATERVILLE ME 168 VOGEL & DUBOIS PA PORTLAND ME 167 01ZERO9 INC SANFORD ME 165 BETSY S GILBERT INC WINN ME 164 BERT'S OIL SERVICE INC BATH ME 163 CAROL WITHAM ADVANCED HEALTH & FITNESS SPECALIST CAMDEN ME 163 SOLO HAIR SALON LLC LEWISTON ME 161 MARLIN LEASING CORPORATION MOUNT LAUREL NJ 161 POST OFFICE EDITORIAL CAMDEN ME 160 IDEALEASE OF MAINE INC S PORTLAND ME 158 LEW RIOUX & CO INC FORT KENT ME 157 BALBOA CAPITAL CORPORATION IRVINE CA 156 KUTTERS KORNER INC LEWISTON ME 156 WOOD STEPHEN G PRESQUE ISLE ME 155 P R B ASSOC ROCKPORT ME 151 BOURRET PRINTING & GRAPHICS INC RUMFORD ME 151 J. THOMAS HICKS & ASSOCIATES PA BANGOR ME 146 TODD RICHARDSON AND ASSOCIATES SACO ME 146 NEW YORK LIFE INSURANCE CO NEW YORK NY 143 SKILLINGS-SHAW AND ASSOC LEWISTON ME 143 CYR & SONS REPAIR HOULTON ME 140 CHANGING SEASONS FCU HAMPDEN ME 138 OVERLOOK MOTEL EAGLE LAKE ME 135 COOK JEFFREY H OAKLAND ME 134 JORDAN PHILIP K HOULTON ME 134 ATCHESON THOMAS J WOODLAND ME 133 GENERAL SUPPLY & SERVICES INC DALLAS TX 133 4UE INC DAMARISCOTTA ME 133 LEFT BANK BOOKS SEARSPORT ME 132 AINSWORTH, THELIN & RAFTICE, PA SOUTH PORTLAND ME 131 WITHAM CARLA R STETSON ME 130 GRAYBAR FINANCIAL SERVICES LLC LIVINGSTON NJ 128 DIRIGO ENGINEERING FAIRFIELD ME 127 TIMBERLINE TRUCKING INC. FORT KENT ME 126 MY TAI INC PRESQUE ISLE ME 125 STARDUST MOTEL INC HOULTON ME 125 HOMEPORT SUPPLY LLC NEWCASTLE ME 123 OWEN H PELLETIER & SON LOGGING INC FORT KENT ME 121 MARTIN FORD INC FORT KENT ME 121 WOODARD POLLY J ETNA ME 121 SHANGRI-LA KENNELS INC AUBURN ME 120 PAULS GAS INC FRENCHVILLE ME 120

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Business Name City/Town State Refund

CROWN HOTELS INC CARIBOU ME 118 NORTHERN DOOR INN INC FORT KENT ME 116 HARRIS + VICKERS CPA PA FALMOUTH ME 115 JP LD CORPORATION PRESQUE ISLE ME 113 MACS OLD ORCHARD BEACH ME 113 MICHAUD THOMAS V CHINA VILLAGE ME 110 GREY SCOTT SAUGUS MA 110 BEAUCHESNE'S FLOORING LLC LEWISTON ME 110 G & N CONSTRUCTION INC FORT KENT ME 107 ROUSSEAU MANAGEMENT INC BRUNSWICK ME 106 SPRAGUE SAMUEL D GRAND LAKE STREAM ME 105 EDWARDS FAUST & SMITH BANGOR ME 104 RIVERSIDE STUDIO PHOTOGRAPHY & IMAGING INC ELLSWORTH ME 103 R KITCHEN & SONS INC HOULTON ME 103 CHENG GENE WINTHROP ME 103 THE GAZETTE INC DEXTER ME 102 TATE FITCH PA BANGOR ME 102 ROY AUTO PARTS INC FORT KENT ME 101 TTM INC MADAWASKA ME 99 SUITTER ROBERT J HOULTON ME 98 BARNES LAW OFFICE HOULTON ME 98 SOURCE MAINE INC BRUNSWICK ME 97 LEPAGE ENVIRONMENTAL SERVICES AUBURN ME 95 SCHEIMRIEF KEVIN WALDOBORO ME 93 VFS LEASE RESIDUAL HOLDING LLC FORT MYERS FL 90 DIONNE ANDRE M LEWISTON ME 89 NORTHERN MAINE SPEECH LANGUAGE PATHOLOGY SER INV

PRESQUE ISLE ME 87

BEAULIEU PAUL MADAWASKA ME 86 MAINESTONE JEWELRY INC FARMINGTON ME 86 PHOTOGRAPHY BY BROWN INC WESTBROOK ME 84 JOHNSON & JOHNSON FINANCE CORP NEW BRUNSWICK NJ 84 PORTAGE CONSTRUCTION CO INC PORTAGE ME 82 SUPERMEDIA SALES EAST CO DFW AIRPORT TX 81 THE WOOD COMPANY WILLIAMSVILLE NY 80 THOMPSON HAMEL LLC PRESQUE ISLE ME 80 GLADU ROOFING CO INC LEWISTON ME 79 SOUND ADVICE AUDIOLOGY S PORTLAND ME 77 BETWEEN FRIENDS INC BREWER ME 76 JOHNSON JONES & COMPANY PC SOUTH PORTLAND ME 75 JBBC INC FORT KENT ME 74 R L CHASE BUILDING MOVERS INC WELLS ME 74 FLETCHER JUDY K TROY ME 74 TARDIF MONICA J FORT KENT ME 74 JOEL S OLSTEIN MD PA LEWISTON ME 73 THOMPSON ROBERT P CARIBOU ME 73 SUGA JR JOSEPH VASSALBORO ME 73 DUNCAN ROGER S BATH ME 72 ATLANTIC HOUSE INC LUBEC ME 71 EQUANT INC OAK HILL VA 70 TRIGLIONE ARTHUR D N BRIDGTON ME 69 GRIESHABER TAMERA L AUBURN ME 68 PELLETIER FLORIST FORT KENT ME 67 KINNEY IVA E SEARSPORT ME 67 BLASI ANTONIO HANCOCK ME 67 VAN STEENBERG AND ASSOCIATES PA ROCKPORT ME 67 PAPE SUBARU INC SOUTH PORTLAND ME 65 NAWFEL NICHOLAS S WATERVILLE ME 65 JURDAK JR EDWARD WATERVILLE ME 65 SCI CLOID LLC ORONO ME 64 ARNDTS INC PRESQUE ISLE ME 61

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Business Name City/Town State Refund

RAINSTORM INC ORONO ME 60 ROBERT C GRIESHABER PA AUBURN ME 58 PITAS THEODORE R WESTBROOK ME 57 STURTEVANT KARLA M PALERMO ME 56 TWIN BROOKS STRETCHERS LINCOLNVILLE ME 55 CURRIER GREGORY B CAMDEN ME 55 THE PIERCE STUDIO INC BRUNSWICK ME 54 LIBNER MAURICE A BRUNSWICK ME 52 BOLES RICHARD T OAKLAND ME 51 CHARTRAND IMPORTS ROCKLAND ME 49 BURKY E A & MCCARTHY JR R W PTNRS PITTSFIELD ME 48 NORTHERN RADIOLOGICAL ASSOC PRESQUE ISLE ME 47 MORSE MARTIN E WELLS ME 47 PUTNAM CHADWICK MAPLETON ME 47 SHIRO BURTON G WATERVILLE ME 44 UNDERKUFFLER FRANK M FARMINGTON ME 44 REPUBLIC JEWELRY & COIN INC AUBURN ME 42 BITHER STEPHEN J HOULTON ME 42 NELSON & CARAS CONSULTING LLC PORTLAND ME 42 TOM CHADWICK INC PITTSFIELD ME 41 QUAYLE ELIZABETH S CARIBOU ME 39 MOOERS ANDREW F HOULTON ME 34 TREFOIL CORP ORONO ME 34 CLARK JEFFREY B GARFIELD PLT ME 32 A E SAMPSON & SON LTD WARREN ME 32 PROFESSIONAL INFORMATION NETWORKS BANGOR ME 31 BRYAN CHRISTOPHE M FAIRFIELD ME 30 CHOICE INVESTMENTS CHINA VILLAGE ME 29 SPROUL SIGRID PEMAQUID ME 29 SUPERIOR CONSTRUCTION SERV INC OAKLAND ME 28 DUFOUR GILMAN SAINT DAVID ME 28 HOWE THOMAS R SOUTH PORTLAND ME 27 LAILA B MIGNONE CPA PA BELFAST ME 27 PAYCHEX NORTH AMERICA INC ROCHESTER NY 25 CHAMBERS RODNEY E PRESQUE ISLE ME 24 LAMOTHE ARTHUR J BOWDOINHAM ME 22 MCLAUGHLIN FINANCIAL GROUP YARMOUTH ME 22 WATERVILLE CUSTOM KITCHENS INC OAKLAND ME 22 ROY HILL CORP LEWISTON ME 21 NORTON LISA J PRESQUE ISLE ME 21 COUSINS LEWIS E CARIBOU ME 19 DELMONT WOOD & SONS INC MAPLETON ME 19 RUSSELL KIMBERLY J WINDHAM ME 18 LINCOLN/HANEY ENGINEERING ASSOC BRUNSWICK ME 18 MANUFACTURER & DEALER SERVICES LLC PITTSBURGH PA 16 GENLYTE THOMAS GROUP LLC LOUISVILLE KY 16 ROY CONTINENTAL MILL LLC LEWISTON ME 15 MCGLINN CRAIG WOODLAND ME 15 STINSON LAW OFFICES PC BATH ME 14 ROSA RICHARD M HOLDEN ME 13 RITCHIE JASON BATH ME 12 GALEN C MOSES HOUSE BATH ME 10 SAVOY LISA M MAPLETON ME 7 SODEXHO MANAGEMENT INC BUFFALO NY 3